MNO's actual and budgeted fixed overhead amounts for the last year were $290,000 and $240,000. Standard hours allowed for the output achieved was 65,000 hours. 60,000 hours had been budgeted for the year. MNO's fixed overhead volume variance was:

a) $20,000 favourable

b) $20,000 unfavourable

c) nill.

d) $10,000 unfavourable