XYZ Fashions uses standard costs for their manufacturing division. The allocation base for overhead costs is direct labor hours. From the following data, calculate the fixed overhead cost variance. Actual fixed overhead $38.000 Budgeted fixed overhead $24,000 Standard overhead allocation rate $9 Standard direct labor hours per unit 4 DLHO Actual output 2100 units Select one: $51,600 F $14.000 F $51.600 U $14,000 U