The standard fixed factory overhead rate is based on 100% capacity of 50,000 direct labor hours. The standard costs and the actual costs for factory overhead for the production of 8,000 units during the current month were as follows:

Standard:	40,000 hours at $3	$120,000
Actual:	Factory overhead
	(41,000 direct labor hours)	131,200

If there was a $9,000 unfavorable volume variance for December, what is the standard fixed factory overhead cost rate?

a.$2.40

b.$0.80

c.$0.90

d.$1.00