Doran Technologies produces a single product. Expected manufacturing costs are as follows: Variable costs Direct materials $4.00 per unit Direct labor $1.20 per unit Manufacturing overhead $0.95per unit Fixed costs per month Depreciation $6,000 Supervisory salaries $13, 500 Other fixed costs $3, 850 Estimate manufacturing costs for production levels of 25.000 units. 30.000 units, and 35,000 units per month. Titus Company produced S.900 units of a product that required 3.25 standard hours per unit. The standard fixed overhead cost per unit is $1.20 per hour at 29,000 hours, which is 100% of normal capacity. Determine the fixed factory overhead volume variance