The following data for May has been provided by Mccawley Corporation machine- hours Denominator level of activity Budgeted fixed manufacturing overhead costs Actual level of activity 3,200 $ 68,160 3, 3ee machine- hours machine- 3,406 hours Standard machine-hours allowed for the actual output 71,200 Actual fixed manufacturing overhead costs The volume variance for May is: (Round your intermediate calculations to 2 decimal places.)