Rodarta Corporation applies manufacturing overhead to products on the basis of standard machine-hours. The company's predetermined overhead rate for fixed manufacturing overhead is $3.60 per machine-hour and the denominator level of activity is 3,800 machine-hours. In the most recent month, the total actual fixed manufacturing overhead was $13,730 and the company actually worked 3,730 machine-hours during the month. The standard hours allowed for the actual output of the month totaled 3,750 machine-hours. What was the overall fixed manufacturing overhead volume variance for the month?

Multiple Choice

• $252 Favorable

• $180 Unfavorable

• $72 Favorable

• $252 Unfavorable