Bluecap Company uses a standard cost system and flexible budgets for control purposes. The following budgeted information pertains to $2021$:

Denominator volume$$number of units $8,000$

Denominator volume$$percent of capacity $80\%$

Denominator volume$$standard direct labor hours $($DLHs$)24,000$

Budgeted variable factory overhead cost at denominator volume $ $103,200$

Total standard factory overhead rate per DLH $ $15\mathrm{.}10$

During $2021,$ Bluecap worked $28,000$ DLHs and manufactured $9,600$ units. The actual factory overhead cost for the year was $$14,000$ greater than the flexible budget amount for the units produced, of which $$6,000$ was due to fixed factory overhead. In preparing a budget for $2022$ Bluecap decided to raise the level of operation to $90\%$ of capacity $($a level it considers to be "practical capacity"$),$ to manufacture $9,000$ units at a budgeted total of $27,000$ DLHs$.$

The fixed overhead production volume variance for Bluecap Company in $2021$ was:

answer choices

$$28,800$ unfavorable.

$$11,280$ favorable.

$$17,280$ favorable.

$$34,800$ unfavorable.

$$51,840$ favorable.