Guadalupe Manufacturing Company uses a standard cost system with direct labor-hours as the activity base for overhead. Last year, Guadalupe applied a total of $936,000 of fixed manufacturing overhead cost to the products it produced. The following data relate to production for the year: 
What was Guadalupe's fixed manufacturing overhead volume variance?
Definitions:
Manufacturing Costs Incurred
The total expenses involved in the manufacturing process, including direct materials, direct labor, and overhead costs.
Beginning Work in Process
The value of partially completed goods that are in production at the start of an accounting period.
Cost of Goods Manufactured
The sum of expenses for materials, labor, and overhead for goods finished in a given timeframe.
Period Costs
Period costs are those expenses not directly tied to the production process and include marketing, administration, and other overhead costs.
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