Your Foot Ltd$.$ delivers shoes in batches. The following information pertains to shipping dance shoes in June:

Static$-$budget Actual

Amounts Amounts

Pairs of shoes shipped $100,000120,000$

Batch size $($number of pairs per pallet$)400500$

Packing hours per pallet $0\mathrm{.}500\mathrm{.}40$

Variable overhead cost per packing hour $$16$ $$15$

Total shipping fixed overhead costs $$4,500$ $$5,300$

What is the Your Foot Ltd$.$ production$-$volume variance for fixed shipping overhead costs?

Question $10$Select one:

a$.$

$$700$ U

b$.$

$$1,000$ F

c$.$

$$800$ F

d$.$

$$900$ F

e$.$

$$600$ U