Gus Corporation manufactured 10,000 golf bags during April. The budgeted fixed-overhead (cost-allocation) rate (FOH rate) is $40 per machine-hour and the budgeted machine hours are 0.50 machine hours per bag. The following fixed overhead data pertain to April:

	Actual	Static or Master Budget
Production	10,000 units	12,000 units
Machine-Hours	5,100 hours	6,000 hours
Fixed overhead costs for April	$244,000	$240,000

What is the fixed overhead production-volume variance?

Question 7 options:

a)	$44,000 unfavorable

b)	$36,000 favorable

c)	$40,000 unfavorable

d)	$4,000 favorable