The following budget data pertain to the Machining Department of Grind Company: Maximum capacity Machine hours per unit Variable factory overhead Fixed factory overhead 60,000 units 3.30 $ 2.90 per machine hour $ 435,100 The company prepared the budget at 85% of the maximum capacity level. The department uses machine hours as the basis for applying standard factory overhead costs to production During the year the Machining Department produced 50,000 units, consuming 168,300 machine hours and incurring $435,100 of fixed overhead. For the current year the department has a fixed overhead production volume variance, rounded to the nearest whole dollar, of. (Round your intermediate calculation to 2 decimal places.)