Tierman Incorporated makes a single product-a cooling coil used in commercial refrigerators. The company has a standard cost system in which it applies overhead to this product based on the standard machine-hours allowed for the actual output of the period. Data concerning the most recent year appear below: 
The fixed overhead volume variance is:
Definitions:
DSM
The Diagnostic and Statistical Manual of Mental Disorders, a handbook used by healthcare professionals as the authoritative guide to the diagnosis of mental disorders.
Diagnostic Criteria
A set of symptoms and signs used by healthcare professionals to diagnose a particular disease or disorder.
Everyday Problems
Common challenges or issues that individuals encounter in their daily lives.
Empirical Evidence
Information acquired by observation or experimentation that is used to confirm the validity of a hypothesis or theory.
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