Problem $4-$ Factory Overhead Volume Variance

Bellingham Company produced $3,900$ units of product that required $2$ standard direct labor hours per unit. The standard fixed overhead cost per unit is $$2\mathrm{.}25$ per direct labor hour at $7,400$ hours, which is $100\%$ of normal capacity. Determine the fixed factory overhead volume variance. Show a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.