Following data relate to the fixed factory overhead of Cendant Corporation: Actual fixed factory overheads Fixed factory overhead rate Productive capacity at 100% level (in hours) Standard hours for actual units produced $90,000 S6.00 per hour 15,000 hours 14,000 hours Determine the fixed factory overhead volume variance. a. S0 b. S6,000 Favorable c. S8,000 Favorable d. S6,000 Unfavorable