Wineman 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 (Planned) Overhead: Budgeted variable manufacturing overhead Budgeted fixed manufacturing overhead Total budgeted manufacturing overhead s 153,425 352,925 S 506.350 25,000 units 1.90 machine-hours 47,500 machine-hours Budgeted production (a) Standard hours per unit (b) Budgeted hours (a) x (b) Applying Overhead: Actual production (a) Standard hours per unit (b) Standard hours allowed for the actual production (a) x 23,000 units 1.90 machine-hours 43,700 machine-hours Actual Overhead and Hours: S 107,000 336,925 Actual variable manufacturing overhead Actual fixed manufacturing overhead Total actual manufacturing overhead S 443,925 42,800 machine-hours Actual hours The fixed overhead volume variance is