Underfoot Products uses standard costing. The following information about overhead was generated during May: Standard variable overhead rate $2 per machine hour Standard fixed overhead rate $1 per machine hour Actual variable overhead costs $390,000 Actual fixed overhead costs $175,000 Budgeted fixed overhead costs $190,000 Standard machine hours per unit produced 10 Good units produced 18,000

Actual machine hours 200,000 Using the above information provided for Underfoot Products, compute the fixed overhead volume variance.
A) $5,000 (U)
B) $10,000 (U)
C) $10,000 (F)
D) $15,000 (F)

B