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Palpatine Climbing Gear is a firm that uses a pre-determined overhead rate (a PDOH rate) to allocate overhead. The firm incurs variable and fixed overhead.

Palpatine Climbing Gear is a firm that uses a pre-determined overhead rate (a PDOH rate) to allocate overhead. The firm incurs variable and fixed overhead. The firm's PDOH for the period is $15.21 per cost driver unit, and 51% of that PDOH is for variable overhead costs (the remainder of the PDOH rate is for fixed overhead costs).

During the period, Palpatine Climbing Gear actually incurred $21,657 in fixed overhead costs. The firm budgeted 2,204 units of cost driver consumption, but 1,497 units of cost driver were actually consumed.

What is the firm's fixed overhead volume variance?

NOTE: only enter a number, without indicating favorability. For simplicity, the correct variance calculation will lead to a positive number. Just input that number, rounding the final answer to cents.

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