Zenith Fashions uses standard costs for their manufacturing division. From the following data, calculate the fixed overhead cost variance. Actual fixed overhead $30,000 Budgeted fixed overhead $25,000 Standard overhead allocation rate $7 Standard direct labor hours per unit 2 DLHr Actual output 2,000 units $5,000 F $5,000 U $3,000 U $3,000 F