Company D uses a standard cost system to control costs. Fixed overhead is applied based on
standard direct labor hours. According to the company's planning budget
	35,000	Budgeted direct labor hours
	$210,000	Budgeted fixed overhead cost
During the most recent year, the following operating costs were recorded
Activity	30,000	Actual direct labor hours worked
	32,000	Standard direct labor hours allowed for actual output
Cost	$209,400	Actual fixed manufacturing overhead cost incurred
Compute the budget and volume variance for the following firm
Who does the company hold responsible for positive/negative variances