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)