The standard costs and actual costs for factory overhead for the manufacture of 2,700 units of actual production are as follows: Standard Costs Fixed overhead (based on 10,000 hours) 3 hours per unit @ $0.72 per hour Variable overhead 3 hours per unit @ $1.99 per hour Actual Costs Total variable cost, $18,200 Total fixed cost, $7,800 The amount of the fixed factory overhead volume variance is
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