Question: Surfer Sam Company produced 4 , 0 0 0 units of product that required 2 . 5 standard hours per unit. The standard fixed overhead

Surfer Sam Company produced 4,000 units of product that required 2.5 standard hours per unit. The standard fixed overhead cost per unit is $0.80 per hour at 10,400 hours, which is 100% of normal capacity. What is the fixed factory overhead volume variance?
a. $(320) favorable
b. $(400) favorable
c. $400 unfavorable
d. $320 unfavorable

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