O Company provides order fulfillment services for e-commerce merchants. The company maintains warehouses that stock items carried by its clients. In the most recent month, 140,000 items were shipped to customers using 5,800 direct labor-hours. According to the company's standards, 0.04 direct labor-hours are required to fulfill an order for one item. It applies overhead to products based on direct labor hours. Data for the year are as follows: MONTH: Actual for Budget Month for Year Variable overhead costs incurred $15,950 $168,000 Fixed overhead costs incurred $27,000 $300,000 Direct labor hours 5,800 60,000 Standard machine-hours allowed for the actual output 52,000 Required: Compute the fixed overhead volume variance