The following information was taken from the annual manufacturing overhead cost budget of Marigold Corp... Variable manufacturing overhead costs $45800 Fixed manufacturing overhead costs $38930 Normal production level in labor hours 22900 Normal production level in units 5725 Standard labor hours per unit 4 During the year, 5550 units were produced, 18140 hours were worked, and the actual manufacturing overhead was $83600. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. Marigold's volume overhead variance is 0 $11900 O $14600 $2700 O $11200