The standard cost card for Sail Company's only product shows the following information.

	Standard cost per unit
Variable overhead, 1.5 direct labour hours at $4.00 per hour	$6.00
Fixed overhead, 1.5 direct labour hours at $6.00 per hour	$9.00

The company manufactured and sold 14,500 units of product during the year. Overhead cost is applied to products on the basis of direct labour hours. The budgeted fixed overhead costs as shown on the flexible budget were $157,500, while actual fixed overhead costs were $150,000.

Based on the above information, the fixed overhead volume variance is $27,000 unfavourable.