Sucher Company uses a standard cost system in which manufacturing overhead costs are applied to units of product on the basis of machine hours. The company's condensed flexible budget for manufacturing overhead is given below: Per Machine hour Variable overhead costs 3.00 Fixed overhead costs Total overhead costs The denominator level of activity is 30,000 machine hours. Overhead costs for the year are given below: Standards call for 2.5 machine hours per unit of output. Actual activity and manufacturing overhead costs for the year are given below: Units produced 12,800 units Machine hours used 31,600 machine hours Overhead cost incurred: Variable costs 96,000.00 Fixed costs 297,000.00

(e) What was the fixed overhead volume variance?