Crazy Inc.'s standard/budget Fixed Overhead cost is $ 6 per direct labour hour based on budgeted Fixed Overhead costs of $ 600,000. The standard allows one direct labour hour per unit. During 2023, Crazy Inc. budgeted for 100,000 units but produced 110,000 units of product, incurred $ 630,000 of Fixed Overhead costs and recorded 212,000 actual hours of direct labour. REQUIRED: What is Crazy Inc.'s Fixed Overhead Production Volume Variance for 2023