Fixed overhead absorption requires additional data for actual activity

Steps:

• Calculate budgeted absorption rate: $34,000 ÷ 18,000 units =$1.89 per unit (approx.).
• Expenditure variance = actual fixed overheads - budgeted fixed overheads = $36,000 -$34,000 = $2,000 adverse.
• Volume variance = (actual units - budgeted units) × absorption rate, but no volume variance or total under/over absorption provided.
• Actual units cannot be determined without absorbed overhead amount or volume variance data.

Not enough information.

Why B is correct:

• Irrelevant; insufficient data to select any option confidently.

Why the others are wrong:

• A: No basis for 118,000 units.
• C: No basis for 12,000 units.
• D: No basis for 12,100 units.

Final answer: Not enough information.