Surfs Up manufactures surf boards on the Big Island in Hawaii. The company's founder and world-famous surfer, Danny Kehono, has an accounting degree from Upper Island State University. He understands the importance of standards for production control and planning. The following standard costing data are available for the current period:

Actual fixed overhead	$10,000
Actual variable overhead	66,210
Budgeted fixed overhead	11,100
Variable overhead rate per labor hour	5
Fixed overhead rate per labor hour	0.7
Standard hours allowed for actual production	13,900
Actual labor hours used	13,800

Required:

Enter all amounts as positive numbers.

D. Calculate the fixed overhead volume variance.