The St.Augustine Corporation originally budgeted tor $360,000 of fixed overhead it 100% production opacity. Production was budgeted to be 12,ooo units. The standard hours for production were 5 hours per unit. The variable overhead rate was $3 per hour. Actual fixed overhead was $360,000 and actual variable overhead was $170,000 Actual production was 11,700 units. Compute the factory overhead volume variance