The following data pertains to Sharon Inc., for December, 2019. Budgeted lump sum fixed manufacturing overhead = $528,000. Actual fixed overhead = $500,000. Actual production = 50,000 units. Each unit is budgeted to take 0.4 machine-hour to produce. Budgeted fixed manufacturing overhead rate per machine hour = $24. What is the production volume variance for fixed manufacturing overhead? Specify both the magnitude and sign (.e. Favorable or Unfavorable). TYPE and HIGHLIGHT your answer in the space below. Supporting calculations must be provided to receive credit