2 10 Chapter 10 Overhead Variances Help Save & Exit A manufacturing company has a standard costing system based on standard direct labor-hours (DLHs) as the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below: 8,100 DLHS 00:27:22 Denominator level of activity Overhead costs at the denominator activity level: Variable overhead cost Fixed overhead cost $44,550 $89,100 The following data pertain to operations for the most recent period: Actual hours Standard hours allowed for the actual output Actual total variable manufacturing overhead cost Actual total fixed manufacturing overhead cost 8,300 DLHS 7,938 DLHS $48,600 $88,000 The fixed manufacturing overhead budget variance for the period is closest to: Multiple Choice 0 $1,100F Actual total fixed manufacturiny UVCiluu The fixed manufacturing overhead budget variance for the period is closest Multiple Choice $1,100F $682 F $4,050 F $3.982