Helmet Company has the following factory overhead costs for the most recent period Standard overhead applied to this period's production Flexible budget for overhead based on output (, units produced) Total budgeted overhead in the master (static) budget Actual total overhead cost incurred during the period The fixed overhead production volume variance for Helmet Company this period is: $ 76,000 61,000 77,000 78,000 Multiple Choice 19,000 unfavorable $15,000 favorable $12,000 unfavorable 18,000 favorable