urget pls

The following information for the past year is available from Gas Company, a company that uses machine hours to apply standard factory overhead cost to outputs:

Actual total factory overhead cost incurred	$ 28,000
Actual fixed overhead cost incurred	$ 11,000
Budgeted fixed overhead cost	$ 10,000
Actual machine hours	7,000
Standard machine hours allowed for the units manufactured	4,700
Denominator volumemachine hours	5,400
Standard variable overhead rate per machine hour	$ 3

The fixed factory overhead production-volume variance, to the nearest whole dollar, is: (Do not round your intermediate calculations; Round your final answer to zero decimal places.)

Multiple Choice

$1,296 unfavorable.

$1,396 favorable.

$896 favorable.

$496 unfavorable.

$1,996 favorable.