The Big Company's expected production volume was 36,000 units at 9,000 hours of labor. The fixed overhead rate is KD 3 per hour at 36,000 units. Actual fixed overhead was KD 26,000 for 32,000 units of...

Extracted text: The Big Company's expected production volume was 36,000 units at 9,000 hours of labor. The fixed overhead rate is KD 3 per hour at 36,000 units. Actual fixed overhead was KD 26,000 for 32,000 units of production. Which of the following is correct? Select one: a. Cost variance, KD 1,000 U; volume variance, KD 3,000 U. b. Cost variance, KD 1,000 U; volume variance, KD 3,000 F. c. Cost variance, KD 3,000 F; volume variance, KD 2,000 U. d. Cost variance, KD 1,000 F; volume variance, KD 3,000 U.