Almate Company's 2005 flexible budget for manufacturing overhead indicates that fixed overhead should be $60,000 at the denominator level of 4,000...

Almate Company’s 2005 flexible budget for manufacturing overhead indicates that fixed overhead should be $60,000 at the denominator level of 4,000 machine hours. In 2005, the actual fixed overhead cost incurred was $66,000. Almate uses a standard costing system with 1 machine hour allowed per unit of good output. In 2005 the company produced 3,800 units using 3,900 machine hours. What is the fixed overhead volume variance for 2005 ?