, Inc. uses a standard cost system with direct labor hours (DLH's) as the application base for manufacturing overhead. Results for the year are below:

Prior to start of the year:

Standard DLH's per unit : 0.20

Planned Production : 800,000 units

Budgeted DLH's (denominator hours) : 160,000

Predetermined Fixed Manufacturing Overhead Rate : $12.48

At the end of the year :

Actual Production : 795,000 units

Actual DLH's : 158,000

Actual Fixed Manfacturing overhead Cost : $936,000

Question : What was Germosen's fixed manufacturing overhead volume variance for the year?