Standard Company has developed standard manufacturing overheadcosts based on a c

Standard Company has developed standard manufacturing overheadcosts based on a capacity of 180000 direct labor hours asfollows:Standard overhead costs per unit:Variable portion 2 hours @ $3 = $ 6 per unitFixed portion 2 hours @ $5 = $10 per unitThe following data pertain to operations in April:Actual output 80000 unitsActual direct labor cost $644000Actual direct labor hours worked 165000 hoursActual variable overhead cost incurred $518000Actual fixed overhead cost incurred $860000The fixed overhead volume variance for April was:$ 60000 favorable.$100000 favorable.$60000 unfavorable.$100000 unfavorable.