Gerhan Company's flexible budget for the units manufactured in May shows $15,710 of total factory overhead; this output level represents 70% of available capacity. During May, the company applied overhead to production at the rate of $3.00 per direct labor hour (DLH), based on a denominator volume level of 5,940 DLHs, which represents 90% of available capacity. The company used 5,000 DLHs and incurred $15,500 of total factory overhead cost during May, including $7,900 of fixed factory overhead.

What is the fixed overhead production-volume variance (to the nearest whole dollar) for Gerhan Company in May? (Round your intermediate calculation to 2 decimal places.)

Multiple Choice$1,348 unfavorable.$1,848 unfavorable.$868 unfavorable.$1,168 unfavorable.$668 unfavorable.