Bluecap Co. uses a standard cost system and flexible budgets for control purposes. The following budgeted information pertains to 2019:

Denominator volumenumber of units		7,000
Denominator volumepercent of capacity		70	%
Denominator volumestandard direct labor hours (DLHs)		28,000
Budgeted variable factory overhead cost at denominator volume	$	103,200
Total standard factory overhead rate per DLH	$	15.10

During 2019, Bluecap worked 38,000 DLHs and manufactured 9,900 units. The actual factory overhead cost for the year was $14,000 greater than the flexible budget amount for the units produced, of which $8,000 was due to fixed factory overhead. In preparing a budget for 2020 Bluecap decided to raise the level of operation to 90% of capacity (a level it considers to be "practical capacity"), to manufacture 9,300 units at a budgeted total of 27,900 DLHs. The fixed overhead production volume variance for Bluecap Co. in 2019, to the nearest dollar, was: (Round your intermediate calculation to 2 decimal places.)

Multiple Choice

• $91,796 favorable.

• $132,356 favorable.

• $97,796 favorable.

• $109,316 unfavorable.

• $115,316 unfavorable.