Blue Spruce Company has gathered the following information: Variable manufacturing overhead costs $13,410 Fixed manufacturing overhead costs $10,440 Normal production level in labour hours 9,000 Standard labour hours 9,500 During the year, 3,370 units were produced, 10,700 hours were worked, and the actual manufacturing overhead was $21,500. Actual fixed overhead totalled $10,530. Blue Spruce applies overhead based on direct labour hours. (b) Your answer is incorrect. Calculate the fixed manufacturing overhead volume variance. Fixed overhead volume variance $ tA 12412 Unfavourable