| Answer |
| option A is correct. : 53,241 unfavorable |
| Working |
| Standard fixed overhead rate per unit = $1,092,000 / 1005 = $1086.5671 |
| Fixed factory overhead volume variance = fixed overhead applied - Budgeted fixed overhead |
| (956 * $1086.5671 - $1,092,000) |
| $53,241 unfavorable |
| Hence option A is correct. |
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