Trumbauer Incorporated makes a single product--an electrical motor used in many long-haul trucks. The company has a standard cost system in which it applies overhead to this product based on the standard machine-hours allowed for the actual output of the period. Data concerning the most recent year appear below: Budgeted fixed manufacturing overhead Budgeted production (a) $ 157,410 15,000 units Standard hours per unit (b) Budgeted hours (a) (b) Applying Overhead: Actual production (a) Standard hours per unit (b) Standard hours allowed for the actual production (a) (b) Actual fixed manufacturing overhead Actual hours The fixed overhead volume variance is: 1.80 machine-hours 27,000 machine-hours 12,000 units 1.80 machine-hours 21,600 machine-hours $ 144,410 21,800 machine-hours