Designer Desks (DD) provided the following information:

Budgeted Variable Manufacturing Overhead (VOH)	$54,000
Budgeted Fixed Manufacturing Overhead (FOH)	$162,000
Budgeted Production	18,000 units
Budgeted Direct Labor Hours (DLH)	27,000 hours
Budgeted DLH per Unit	1.5 DLH
Standard: VOH 1.5 DLH @ $2 per Hour	$3 per unit
Standard: FOH 1.5 DLH @ $6 per Hour	$9 per unit
Actual VOH	$68,250
Actual FOH	$148,000
Actual Production	20,000 units
Actual DLH	32,500

Based on the above information, what is DD's fixed overhead volume variance?

Select one:

a. $18,000 Favorable

b. $18,000 Unfavorable

c. $14,000 Favorable

d. $14,000 Unfavorable