Overhead item Fixed Cost $10,000 $1,500 Variable rate per direct labor hour $3.00 $0.30 $12.00 Maintenance Power Indirect labor cost Equipment lease Total $7.000 $18,500 $15.30 Montgomery normally produces 15,000 units (each unit requires 0.30 direct labor hours), however this year 19,000 units were produced with the following actual costs: Overhead item Maintenance Power Indirect labor cost Equipment lease Total costs Actual.costs $14,000 $2,200 $70,000 $7.000 $93,200 $12.00 Indirect labor cost Equipment lease $7,000 $18,500 Total $15.30 Montgomery normally produces 15,000 units (each unit requires 0.30 direct labor hours); however this year 19,000 units were produced with the following actual costs: Overhead item Maintenance Power Actual costs $14,000 $2,200 $70,000 $7.000 $93,200 Indirect labor cost Equipment lease Total costs Refer to Figure 11-3. Using an after-the-fact flexible budget, calculate the total budget variance, a $12,510 U b.$3,600 U c. $5,000 F od $12,510 F e. None of these