The management of Brickstone Industries is analyzing fixed manufacturing overhead variances for the fiscal period just ended. It notices that the total fixed manufacturing overhead variance was $240,000 unfavorable and that the fixed overhead budget variance was $100,000 favorable. However, Brickstone's accountants has failed to calculate the fixed overhead volume variance. The standard fixed overhead rate was $10 per machine hour. What is Brickstone's fixed overhead volume variance? A) $140,000 (F) B) $340,000 (F) C) $200,000 (U) D) $340,000 (U)