The following information was taken from the annual manufacturing overhead cost budget of Ibitoye's Company Variable manufacturing overhead costs $28,080 Fixed manufacturing overhead costs $46,800 Normal production level in hours 15,600 Normal production level in units 5,200 During the year, 5,000 units were produced, 17,000 actual hours were worked, and the actual total overhead was $73,500. Overhead is applied on the basis of direct labor hours. The Overhead Volume Variance is Select one a. $1,800 U b. $2,880 U c. Zero d. $1,080 U