Francis Corporation manufactured 10,000 golf bags during April. The fixed overhead cost-allocation rate is $50.00 per machine-hour. The following fixed overhead data pertain to April:

	Actual	Budgeted
Production	10,000 units	12,000 units
Machine-hours	5,100 machine-hours	6,000 machine-hours
Fixed overhead cost for April	$304,000	$300,000

What is the production volume variance for April?

Group of answer choices

a) $4,000 Unfavorable

b) $54,000 Unfavorable

c) $50,000 Unfavorable

d) 45,000 Favorable