Case A	Case B
Budgeted fixed overhead	$130,000	$230,000
Standard direct-labour hours	1,000	6,000
Flexible-budget variance	$10,000 F	$20,000 U
Production-volume variance	$6,000 U	$8,000 F

The total fixed overhead variance in Case B was ________.

Question 9Select one:

a.

$4,000 favourable

b.

$10,000 unfavourable

c.

$12,000 unfavourable

d.

$4,000 unfavourable

e.

$12,000 favourable