21.

Use this information to answer the question that follow.

The standard costs and actual costs for factory overhead for the manufacture of 3,000 units of actual production are as follows:

Standard Costs
Fixed overhead (based on 10,000 hours)	3 hours per unit @ $0.75 per hour
Variable overhead	3 hours per unit @ $2.01 per hour
Actual Costs
Total variable cost, $18,200
Total fixed cost, $7,800

The fixed factory overhead volume variance is

a.$600 unfavorable

b.$0

c.$600 favorable

d.$750 unfavorable