Kuhlman Corporation applies manufacturing overhead to products on the basis of standard machine-hours. Budgeted and actual overhead costs for the most recent month appear below: 
The company based its original budget on 2,800 machine-hours. The company actually worked 2,730 machine-hours during the month. The standard hours allowed for the actual output of the month totaled 2,860 machine-hours. What was the overall fixed manufacturing overhead volume variance for the month?
Definitions:
Measurable Dose
A quantifiable amount of a substance, such as medicine, that can be precisely determined.
20-mL Syringe
A syringe with a capacity of 20 milliliters used for administering larger volumes of medication or fluid.
mL
Milliliter, a metric unit of volume equal to one thousandth of a liter, commonly used to measure liquids or fluid medications.
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