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Dosier Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs). The company has

Dosier Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs). The company has provided the following data for the most recent month:

Normal level of activity 5,100 MHs

Actual level of activity 5,000 MHs

Standard activities allowed for the actual output 5,200 MHs

Standard variable manufacturing overhead rate $6.10 per MH

Budgeted fixed manufacturing overhead cost $65,000

Actual variable manufacturing overhead $28,500

Actual total fixed manufacturing overhead $63,000

What was the fixed overhead volume variance for the month?

$1,275 unfavorable

$1,275 favorable

$610 unfavorable

$610 favorable

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