Family Fashions uses standard costs for its manufacturing division. The allocation base for overhead costs is direct labor hours. From the following data, calculate the fixed Overhead volume variance $40,000 $25.000 Actual fixed overhead Budgeted fixed overhead Standard overhead allocation rate Standard direct labor hours per unit Actual output O 545.000 O $17,600 F $17.600 U 545.400 F 4 DLH 2200 UN