Denby Corporation applies manufacturing overhead to products on the basis of standard machine-hours.Budgeted and actual fixed manufacturing overhead costs for the most recent month appear below: 
The company based its original budget on 6,400 machine-hours.The company actually worked 6,710 machine-hours during the month.The standard hours allowed for the actual output of the month totaled 6,540 machine-hours.What was the overall fixed manufacturing overhead volume variance for the month?
Definitions:
Labeling Theory
A sociological theory suggesting that labeling individuals as deviant can influence their self-identity and behavior, possibly leading to further deviance.
Secondary Deviation
The stage in which an individual comes to accept the label of "deviant" and takes on a deviant identity as a result of societal reactions.
Symbolic Interactionist
A practitioner or adherent of Symbolic Interactionism, emphasizing the study of how people negotiate the meaning of social life during interactions.
Sociological Research
the study of social behaviors, institutions, and functions using various methods of empirical investigation and critical analysis to improve understanding of social structures and processes.
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