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Enberg Company, which applies overhead to production on the basis of machine hours, reported the following data for the period just ended: Actual units produced:

Enberg Company, which applies overhead to production on the basis of machine hours, reported the following data for the period just ended: Actual units produced: 10,400 Actual fixed overhead incurred: $880,000 Standard fixed overhead rate: $16 per hour Budgeted fixed overhead: $850,000 Planned level of machine-hour activity:53,000 If Enberg estimates 5 hours to manufacture a completed unit, the company's fixed-overhead volume variance would be: $16,000 favorable. $18,000 unfavorable. $30,000 favorable. $30,000 unfavorable. None of these.

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