Potestio Incorporated makes a single product--a critical part used in commercial airline seats.The company has a standard cost system in which it applies overhead to this product based on the standard machine-hours allowed for the actual output of the period.Data concerning the most recent year appear below: The total of the overhead variances is:

A) $34,955 U
B) $45,030 F
C) $34,955 F
D) $45,030 U

Overhead Variances

The difference between the actual overhead costs incurred and the standard overhead costs expected for the level of activity.

Critical Part

A component or element within a system or machine that is essential for its operation or performance.

Commercial Airline Seats

The seats available for passengers on commercial aircraft, varying in comfort and amenities across different classes such as economy, business, or first class.