An outdoor barbecue grill manufacturer 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:
Moral Obligation
A duty or commitment that arises from ethical or moral principles, compelling an individual to act in a certain way.
Annas And Grodin
A reference to George J. Annas and Michael A. Grodin, notable figures in bioethics known for their contributions to the field.
Informed Consent
The process by which individuals are given information about a medical intervention, its risks and benefits, and voluntarily agree to undergo it.
Developing Nation
A country with a less developed industrial base and a lower Human Development Index compared to other countries, often characterized by a lower standard of living and lesser economic resources.
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