The standard factory overhead rate is $7.50 per machine hour ($6.20 for variable factory overhead and $1.30 for fixed factory overhead) based on 100% of normal capacity of 80,000 machine hours. The standard cost and the actual cost of factory overhead for the production of 15,000 units during August were as follows: 
What is the amount of the fixed factory overhead volume variance?
Definitions:
Schema for Being Happy
Cognitive frameworks or patterns of thought that individuals use to organize and interpret information on what it means to be happy or to achieve happiness.
Clown
A performer, typically in circuses or children's entertainment, known for wearing exaggerated makeup and costumes to amuse or frighten with physical comedy and antics.
Salience
involves the state or condition of being prominent, most noticeable, or important at a given moment.
Associative Network
A theory that describes how ideas, images, and thoughts are linked together in the mind, creating a web of interconnected knowledge.
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