If budgeted Fixed FOH per unit $5 and actual Fixed FOH per unit $6.25, which one would be the part of per unit cost of finished goods and why?

If you have actual FOH per unit than their is no need to show budgeted values in the Cost of Finished goods.

Budgeted values will be used when u need Profit & Loss as per Standard Costing and ultimately when u receive the actual data from the financial accounting department than all the variances will be closed in the statement to get the real statement.Thanks