A manufacturer of playground equipment has a standard costing system based on standard direct labor-hours (DLHs) as the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below: 
The following data pertain to operations for the most recent period:
The fixed manufacturing overhead volume variance for the period is closest to:
Definitions:
Liquid Dosage
A form of medication delivery that involves consuming the medicine in liquid form for ease of swallowing and absorption.
Cutting Device
An instrument or tool designed for cutting materials or objects, differing in form based on its specific use.
Buccal Medication
Medication administered between the gums and the cheek, allowing for absorption through the oral mucosa directly into the bloodstream.
Cheek Membranes
The mucous membranes lining the inside of the mouth on either side, known for their role in protecting oral tissues and facilitating sensation and absorption.
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