Benson Company, which uses a standard cost system, budgeted $600,000 of fixed overhead when 40,000 machine hours were anticipated. Other data for the period were: Actual units produced: 10,000 Standard production time per unit: 3.9 machine hours Fixed overhead incurred: $620,000 Actual machine hours worked: 42,000

Benson's fixed overhead volume variance is:

A.

$15,000 favourable.

B.

$20,000 favourable.

C.

$10,000 favourable.

D.

$15,000 unfavourable.