53.

The following information was taken from the annual manufacturing overhead cost budget of Marigold Corp..

Variable manufacturing overhead costs	$91000
Fixed manufacturing overhead costs	$48000
Normal production level in labor hours	24000
Normal production level in units	6000
Standard labor hours per unit	4

During the year, 5880 units were produced, 19250 hours were worked, and the actual manufacturing overhead was $143000. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. Marigold's volume overhead variance is

$15360 U.

$6780 U.

$5820 U.

$960 U.