Benson Company, which uses a standard cost system, budgeted $675,000 of fixed overhead when 45,000 machine hours were anticipated. Other data for the period were: Actual units produced: 12,000 Standard production time per unit: 3.6 machine hours Fixed overhead incurred: $705,000 Actual machine hours worked: 47,000 rev: 10_29_2012

17.

Benson's fixed-overhead volume variance is:

	$27,000 unfavorable.
	$30,000 favorable.
	$27,000 favorable.
	$12,000 favorable.
	$30,000 unfavorable.