The Following Information Was Taken from the Annual Manufacturing Overhead

The following information was taken from the annual manufacturing overhead cost budget of Fergie Manufacturing. $\begin{array}{lr}\text { Variable manufacturing overhead costs } & \$ 92,400 \\\text { Fixed manufacturing overhead costs } & \$ 55,440 \\\text { Normal production level in labor hours } & 30,800 \\\text { Normal production level in units } & 5,775 \\\text { Standard labor hours per unit } & 4\end{array}$ During the year 5600 units were produced 18340 hours were worked and the actual manufacturing overhead was $151200. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours.
- Fergie's volume overhead variance is

A) $1680 U.
B) $6160 U.
C) $7840 U.
D) $22400 U.