The following budget data is available for coach synch:

Number of units 60,000

Machine hours per unit 2.5

Variable OH rate $3.5 per machine hour

Total Fixed OH $433,500

The company uses machine hours as the basis for applying factory OH to production. During the year the company produced 60,000 units, consuming 127,500 machine hours and incurring $410,000 of fixed OH. The production volume variance is:

0 $91,500U $23,500F $23,500U $91,500F