Brand X Inc. uses a standard costing system. The following monthly cost functions apply to its manufacturing overhead items:

Overhead Items	Cost Function
Indirect materials	$2.40 per DLH
Indirect labor	$3.00 per DLH
Utilities	$1.20 per DLH
Insurance	$72,000
Depreciation	$288,000

Information for the month of December is as follows:

Actual overhead costs incurred:
Indirect materials	$187,200
Indirect labor	216,000
Utilities	86,400
Insurance	79,200
Depreciation	288,000
Total	$856,800
Actual direct labor hours worked:	72,000
Standard direct labor hours allowed for production achieved:	81,000

Brand X uses expected capacity to calculate standard overhead rates. The monthly expected capacity is 75,000 hours.

Calculate the fixed overhead volume variance.