A companys standard for a unit of its single product is $4 per unit in fixed overhead

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A company’s standard for a unit of its single product is

$4 per unit in fixed overhead ($24,000 total∕6,000 units budgeted). Actual data for the period show total actual fixed overhead of $24,100 and production of 4,800 units. Its volume variance is

a. $4,800 U.

c. $100 U.

e. $4,900 U.

b. $4,800 F.

d. $100 F.

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