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 $$1\mathrm{.}20$ per machine$-$hour and the denominator level of activity is $6,600$ machine$-$

hours. In the most recent month, the total actual fixed manufacturing overhead was $$8,340$

and the company actually worked $6,400$ machine$-$hours during the month. The standard hours

allowed for the actual output of the month totaled $6,480$ machine$-$hours. What was the overall

fixed manufacturing overhead volume variance for the month?

A$)$ $$240$ Favorable

B$)$ $$144$ Unfavorable

C$)$ $$240$ Unfavorable

D$)$ $$96$ Favorable