Reference no: EM132603018

Ben's manufacturing produced 37,500 units during June. The following fixed overhead data pertain to June:

                                                                 Actual                 Static Budget

Production                                   37,500 units          34,000 units

Machine-hours                             10,375 hours        10,200 hours

Fixed overhead costs for June          $213,200            $204,000

Question 1: What is the production-volume variance?

Option 1: $9,200 unfavorable

Option 2: $21,000 unfavorable

Option 3: $21,000 favorable

Option 4: $9,200 favorable