Question: Match Point, Incorporated has the following overhead standards: Variable overhead: 5 hours at $ 8 per hour Fixed overhead: 5 hours at $ 1 0

Match Point, Incorporated has the following overhead standards:
Variable overhead: 5 hours at $8 per hour
Fixed overhead: 5 hours at $10 per hour
The standards were based on a planned activity of 30,000 machine hours when 6,000 units were scheduled for production. Actual data follow.
Variable overhead incurred: $177,750
Fixed overhead incurred: $324,000
Machine hours worked: 29,800
Actual units produced: 6,100
Match Points fixed-overhead budget variance is:

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