Rouse Recliners manufactures leather recliners and uses flexible budgeting and a standard cost system. Rouse Recliners allocates overhead based on yards of direct materials. The company's performance report includes the following selected data:

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$\backslash$table$[[,$per Unit,,$880],[$Actual Units $($Recliners$),,,],[$Sales Revenue,$$,540\mathrm{.}00,$$$,475,200],[$Variable Manufacturing Co$,,,,],[$Direct Materials,,$53,40,,46,992],[$Direct Labor,,$105\mathrm{.}80,,93,104],[$Variable Overhead,,$31\mathrm{.}20,,27,456],[$Fixed Manufacturing Cost,,,,$],[$Fixed Overhead,,,,$60,600],[$Total Cost of Goods Sold,,,,$228,152],[$Gross Profit,,,s$,247,048]]$

overhead efficiency, fixed overhead cost, and fixed overhead volume variances, Round to the nearest dollar. amount you enter.$)$

$\backslash$table$[[,$Formula,Variance$],[$Direct materials cost variance,$=,(AC-SC)AQ,=,F$