8. (2 points) Great Inc. manufactures a single product. The following data relates to January 2018: Actual Static Budget Production 3,200 units 3,500 units Machine hours 22,200 hours 20,300 hours Variable overhead costs $9,560 $12,180 Fixed overhead costs $42,890 $45,675 What is the fixed overhead volume variance in January, assuming overhead is applied based on machine hours? a. $3,915 unfavorable b. $3,915 favorable c. $1,130 unfavorable d. $2,184 unfavorable e. $2,785 favorable f. $2,785 unfavorable g. $3,760 favorable h. $2,620 favorable i. None of the above