Kendra Co. uses a standard job cost system with a normal capacity of 25,400 direct labour hours. Kendra Co. produces 12,300 units, which cost $187,920 for direct labour (23,200 hours), $28,290 for variable overhead, and $135,300 for fixed overhead. The standard variable overhead per unit is $2.16 (2 hours at $1.08 per hour), and the standard fixed overhead per unit is $10.00 (2 hours at $5.00 per hour).
Calculate the fixed overhead production volume variance.