Arca Incorporated makes a single product$--$a critical part used in commercial airline seats. 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 $ $38,700$

Budgeted fixed manufacturing overhead $170,700$

Total budgeted manufacturing overhead $ $209,400$

Budgeted production $($a$)20,000$ units

Standard hours per unit $($b$)1\mathrm{.}50$ machine$-$hours

Budgeted hours $($a$)\backslash$times $($b$)30,000$ machine$-$hours

Applying Overhead:

Actual production $($a$)15,000$ units

Standard hours per unit $($b$)1\mathrm{.}50$ machine$-$hours

Standard hours allowed for the actual production $($a$)\backslash$times $($b$)22,500$ machine$-$hours

Actual Overhead and Hours:

Actual variable manufacturing overhead $ $9,812$

Actual fixed manufacturing overhead $185,700$

Total actual manufacturing overhead $ $195,512$

Actual hours $22,300$ machine$-$hours

The fixed overhead volume variance is:

Multiple Choice

$$42,675$ U

$$57,675$ U

$$42,675$ F

$$57,675$ F