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Answer (C) is correct . The budget (spending) variance for fixed O/H equals actual minus budgeted fixed O/H. The $324,000 cost of supervisory salaries is fixed and is incurred at $27,000 per month. Thus, the variance is the difference between actual costs of $28,000 and the budgeted costs of $27,000, or $1,000 unfavorable.

Answer (A) is incorrect because Supervisor salaries are expected to be incurred uniformly through the year; thus, supervisor salaries are based on time, not units produced.
Answer (B) is incorrect because Supervisor salaries are expected to be incurred uniformly through the year; thus, supervisor salaries are based on time, not units produced.
Answer (D) is incorrect because The actual O/H ($28,000) was greater than the budgeted O/H ($324,000 ¡Â 12 months = $27,000); therefore, the variance is unfavorable.