The following data for May has been provided by Mccawley Corporation.

Denominator level of activity		3,600	machine-hours
Budgeted fixed manufacturing overhead costs	$	69,120
Actual level of activity		3,700	machine-hours
Standard machine-hours allowed for the actual output		3,800	machine-hours
Actual fixed manufacturing overhead costs	$	72,360

The volume variance for May is: (Round your intermediate calculations to 2 decimal places.)

Garrison 16e Rechecks 2017-10-31

Multiple Choice

$1,920 U

$3,840 F

$1,920 F

$3,840 U