Wildhorse Company uses a standard cost system. Indirect costs were budgeted at $189,000 plus $13 per direct labour hour. The overhead rate is based on 10,500 hours. Actual results were: Standard direct labour hours allowed 9,490 Actual direct labour hours 10,500 Fixed overhead $179,800 Variable overhead $173,400 (a) Calculate the fixed overhead production volume variance. Fixed overhead production volume variance $