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The following information for the past year is available from Gas Company, a company that uses machine hours to apply standard factory overhead cost to

The following information for the past year is available from Gas Company, a company that uses machine hours to apply standard factory overhead cost to outputs:

Actual total factory overhead cost incurred $ 30,000
Actual fixed overhead cost incurred $ 7,000
Budgeted fixed overhead cost $ 12,000
Actual machine hours 8,000
Standard machine hours allowed for the units manufactured 4,600
Denominator volumemachine hours 5,300
Standard variable overhead rate per machine hour $ 3

The fixed factory overhead production-volume variance, to the nearest whole dollar, is: (Do not round your intermediate calculations; Round your final answer to zero decimal places.)

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