The following information was taken from the annual manufacturing overhead cost budget of Coen company:
- Variable manufacturing overhead costs $69300
- Fixed manufacturing overhead costs $41580
- Normal production level in labor hours 23,100
- Normal production level in units 5775
During the year, 5600 units were produced, 18340 hours were worked and the actual manufacturing overhead was $113400. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. Coen's volume overhead variance is "