Selected operating information on three different companies for a recent year is given below.
Full capacity machine hrs - A 10,000, B 18,000, C 20,000
Budgeted machine hrs - A 9,000 B 17,000 C 20,000
Actual machine hrs - A 9,000 B 17,800 C 19,000
Standard machine hrs allowed for production A 9500 B 16,000 C 20,000
For each company state whether the company would have a favorable or unfavorable volume variance and why.