Whispering Company is evaluating its performance at year-end within its variable costing system. The company uses standard costing and budgeted for $15,300 of fixed-MOH costs to support budgeted production of 3,100 units. The purchasing department couldn't get its hands on as many raw materials as it had hoped, so production was only 2,100 units this year. Variable manufacturing costs and variable operating costs were on-budget at $20 per unit and $3 per unit, respectively. Fortunately, the company sold all of this year's production plus its entire FG Inventory of 360 units from the prior year. This year's unit costs were the same as last year's. How much will Whispering report for its COGS this year? Will the company recognize a fixed-MOH volume variance this year? If there is a fixed-MOH volume variance, specify the amount and the sign. (Do not leave any answer field blank. Enter O for amounts.) EA $ Fixed-MOH volume variance $ Neither Favorable nor Unfavorable COGS