Formidable Company collected the following information: Standard costs per unit: Variable overhead 4 machine hours @ $6 per machine hour 4 machine hours @ $10 per machine hour Fixed overhead Actual output Denominator (normal capacity) output Actual machine hours Actual variable overhead cost Actual fixed overhead cost 20,000 units 21,000 units 79,000 machine hours $540,000 5810,000 Using the two variance method, what is the volume variance? $6,000 (F) $40,000 (F) $40,000 $6,000 (U)