The following data for February has been provided by Gillard Corporation.

Denominator level of activity		3,700	machine-hours
Budgeted fixed manufacturing overhead costs	$	68,820
Actual level of activity		4,100	machine-hours
Standard machine-hours allowed for the actual output		4,000	machine-hours
Actual fixed manufacturing overhead costs	$	69,960

The volume variance for February is:

$5,580 F

$5,580 U

$7,440 F

$7,440 U