A company has budgeted to make and sell 4,200 units of product X during the period.The standard fixed overhead cost per unit is $4. During the period covered by the budget, the actual results were as
A. $700 (F) $3,200 (F)
B. $700 (F) $3,200 (A)
C. $700 (A) $3,200 (F)
D. $700 (A) $3,200 (A)