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Roger Company Roger Company uses a standard cost system for its production process and applies...

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Roger Company Roger Company uses a standard cost system for its production process and applies overhead based on direct labor hours. The following information is available for August when Roger made 4,500 units: Standard DLH per unit Variable overhead per DLH Fixed overhead per DLH Budgeted variable overhead Budgeted fixed overhead 2.50 $1.75 $3.10 $21,875 $38,750 Actual: Direct labor hours Variable overhead Fixed overhead 10,000 $26,250 $38,000 Refer to Roger Company. Using the four-variance approach, what is the fixed overhead volume variance? a. $3,875.00 F O b. $3,875.00 U C. $3,125.00 F O d. $6,063.00 U

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