A furniture 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: 
-What was the fixed manufacturing overhead volume variance for the period to the nearest dollar?
Definitions:
Poverty
A state or condition in which an individual or community lacks the financial resources and essentials for a minimum standard of living.
Libertarians
Individuals who advocate for minimal government intervention in personal and economic matters, emphasizing individual liberty and the free market.
Redistribution of Income
The transfer of income from certain individuals or groups to others through mechanisms like taxes and social security payments, aiming to reduce economic inequality.
Utilitarians
Individuals or philosophers who believe that the best action is the one that maximizes utility, often defined as maximizing happiness and reducing suffering.
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