Nexus industries uses a standard costing system to apply manufacturing costs to its production process. In May nexus anticipated 2700 units with fixed manufacturing overhead costs allocated at $8.40 per direct labor hour with a standard of 2.5 direct labor hours per unit. In May, actual production was 3400 units and actual fixed manufacturing overhead cost were $23000.

What was nexus fixed manufacturing overhead volume variance in May?

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OA. $33,700 favorable B. $33,700 unfavorable O C. $14,700 unfavorable O D. $14,700 favorable