Franklin Glass Works uses a standard cost system in which manufacturing overhead is applied on the basis of standard direct labor-hours. Each unit requires four standard hours of direct labor for completion. The denominator activity for the year was based on budgeted production of 100,000 units. Total overhead was budgeted at $1,100,000 for the year, and the fixed manufacturing overhead rate was $2.60 per direct labor-hour. The actual data pertaining to the manufacturing overhead for the year are presented below:

98,000 unlts 340,000 direct labor-hours Actual production Actual variable manufacturing overhead $252 Actual fixed manufacturing overhead $565,000 Franklin's fixed manufacturing overhead volume variance for the vear is $30,000 unfavorable $20,800 unfavorable O $6,250 favorable $217.320 favorable