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The standard costs and actual costs for factory overhead for the manufacture of 2,800 units of actual production are as follows: Standard Costs Fixed overhead

The standard costs and actual costs for factory overhead for the manufacture of 2,800 units of actual production are as follows:

Standard Costs
Fixed overhead (based on 10,000 hours) 3 hours per unit @ $0.77 per hour
Variable overhead 3 hours per unit @ $1.95 per hour
Actual Costs
Total variable cost, $17,800
Total fixed cost, $8,000

The amount of the fixed factory overhead volume variance is

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