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Haley Fans manufactures and distributes circulators. The standard and actual costs for the manufacture of circulators follows: Standard Costs Actual Costs Variable cost, $24 per

Haley Fans manufactures and distributes circulators. The standard and actual costs for the manufacture of circulators follows:

Standard Costs

Actual Costs

Variable cost, $24 per unit

Total variable cost, $12,300

Fixed cost, $40 per unit

Total fixed cost, $19,250

Budgeted factory overhead was $32,000. Overhead applied is based on the number of circulator units produced. The company estimated that 500 circulators would be produced, however only 480 were produced. How much is Haleys overhead volume variance for 2020?

A. $800 unfavorable

B. $830 favorable

C. $450 favorable

D. $50 unfavorable

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