please show work

Litchfield Industries gathered the following information for the month ended June 30 The static budget volume is 2,000 units Overhead flexible budget Number of units 13,000 14,000 15,000 Standard machine hours 31,200 33,600 36.000 Budgeted variable overhead $78,000 $84,000 $90,000 costs Budgeted fixed overhead costs: $21,600 $21,600 $21,600 Actual production was 7,000 units. Actual overhead costs were $27,000 for variable costs and $38,000 for foxed costs. Actual machine hours worked were 16.000 hours What is the fored overhead volume variance? (Assume the allocation base for fred overhead costs is machine hours) O A 554,000 favorable OB. 516,800 favorable OC. 554000 unfavorable OD 516 800 unfavorable