how did you get the $7. i need step by step explanation plus answer thanks.

DBCs actual and budgeted fixed overhead amounts for the last year were $480,000 and $420,000. Standard hours allowed for the output achieved was 65,000 hours. 60,000 hours had been budgeted for the year. DBC's fixed overhead volume variance was: Muluple Choice d $60,000 favourable O $60,000 unfavourable ces O $25,000 favourable $35,000 unfavourable Explanation Fixed overhead volume variance: $420,000 -($765.000) = $35,000 unfavourable