Stopyra Incorporated makes a single product$--$a cooling coil used in commercial refrigerators. The company has a standard cost system in which it applies overhead to this product based on the standard labor$-$hours allowed for the actual output of the period. Data concerning the most recent year appear below:

Budgeted variable manufacturing overhead$-28,200$

Budgeted fixed manufacturing overhead$-89,280$

Budgeted hours $12,000$ labor hrs

Actual production $($a$)-16,000$ units

Standard hours per unit $($b$)-\mathrm{.}60$ labot hours

Standard hours allowed for the actual production $($a$)(b)-9,600$

Actual variable manufacturing overhead $$26,967$

Actual fixed manufacturing overhead$-$$$74,280$

Actual hours$-8,900$ labor$-$hours

The fixed overhead volume variance is:

Multiple Choice

$$17,856$ U

$$2,856F$

$$ $$17,856F$

$$ $$2,856U$