Insight Company's standard factory overhead rate is $3.73 per direct labor hour (DLH), calculated at 90% capacity 700 standard DLHs. In December, the company operated at 80% of capacity, or 622 standard DLHs. Budgeted factory overhead at 80% of capacity is $3,020, of which $1,440 is fixed overhead. For December, the actual factory overhead cost incurred was $3,700 for 790 actual DLHS, of which $1,290 was fixed factory overhead. What is the fixed overhead production volume variance for Insight Company in December? (Round your intermediate calculation to 2 decimal places.) Multiple Choice $161 unfavorable. $436 unfavorable $661 unfavorable. $236 favorable