A manufacturer of playground equipment has a standard costing system based on machine hours $($MHs$)$ as the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below:

Denominator Level of Activity $3,100$ MHs

Fixed Overhead Cost $$42,200$

The following data pertain to operations for the most recent period:

Actual Hours $3,600$ MHs

Standard Hours Allowed for the Actual Output $3,700$ MHs

Actual Total Fixed Overhead Cost $$41,000$

What was the fixed overhead volume variance for the period, rounded to the nearest dollar?

Question $15$ options:

$$2,256$ favourable.

$$8,157$ favourable.

$$3,089$ unfavourable.

$$5,420$ favourable.