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Warner Company has budgeted fixed overhead of $431,200. Practical capacity is 9,800 units, and budgeted...

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Accounting

Warner Company has budgeted fixed overhead of $431,200. Practical capacity is 9,800 units, and budgeted production is 7,850 units. During February, 6,700 units were produced and $434,600 was spent on fixed overhead. What is the total fixed overhead capacity variance?

A) $3,400 unfavorable B) $93,650 unfavorable C) $97,050 unfavorable D) $85,800 unfavorable

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