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Sunland Co . uses a standard job cost system with a normal capacity of 2 6 , 5 0 0 direct labour hours. Sunland Co

Sunland Co. uses a standard job cost system with a normal capacity of 26,500 direct labour hours. Sunland Co. produces 12,800 units, which cost $170,100 for direct labour (24,300 hours), $25,600 for variable overhead, and $137,600 for fixed overhead. The standard variable overhead per unit is $2(2 hours at $1 per hour), and the standard fixed overhead per unit is $10.10(2 hours at $5.05 per hour).
Calculate the fixed overhead production volume variance.
Fixed overhead production volume variance $ I
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