Fixed overhead was budgeted at $84,000 and 10,000 direct labor hours were budgeted. If the fixed overhead volume variance was $3,200 unfavorable and the fixed overhead spending variance was $1,200 favorable, fixed overhead applied must be
a. $85,200.
b. $87,200.
c. $82,000.
d. $80,800.
e. $82,800.