Factory Overhead Volume Variance

Bellingham Company produced $4,900$ units of product that required $2$ standard direct labor hours per unit. The standard fixed overhead cost per unit is $$2\mathrm{.}90$ per direct labor hour at $10,800$ hours, which is $100\%$ of normal capacity. Determine the fixed factory overhead volume variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

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