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Shamrock Manufacturing budgeted fixed overhead costs of $3.5 per unit at an anticipated production level of 1,200 units. In July Shamrock incurred actual fixed overhead

Shamrock Manufacturing budgeted fixed overhead costs of $3.5 per unit at an anticipated production level of 1,200 units. In July Shamrock incurred actual fixed overhead costs of $4,400 and actually produced 1,000 units. What is Shamrock's fixed overhead volume variance in July?

A. $200 favorable

B. $200 unfavorable

C. $700 unfavorable

D. $700 favorable

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