ABC Company manufactures widgets. Both variable and fixed overhead are allocated to widgets produced using machine hours. The actual units produced for March was 1,900 widgets. Budgeted production in units was 2,000 widgets. The following data is available for March: Variable overhead: Standard (budgeted) Variable overhead rate per hour: Standard (budgeted) machine hours per unit Actual total variable overhead costs: Actual machine hours used: Fixed overhead: Standard (budgeted) machine hours per unit Total Budgeted Fixed Overhead (Static Budget) Fixed Overhead rate variance: $8 per machine hour 0.6 machine hours $9,450 1,220 Select one: O a $2.280 F O b. $3,000 U O c. $2,280 U Od. $3,000 F 0.6 machine hours $45,600 $3,000 favourable The Fixed Overhead Production Volume Variance is: