Core Technology Company's Operational Management Team Is Assessing a Production-Volume

Core Technology Company's operational management team is assessing a production-volume variance.A budgeted fixed overhead cost had been calculated to be $390,000.Using past data,one unit of output is computed to take 2.0 machine hours and 1.0 machine hour is calculated to cost $20.The actual output units needed for the actual output are 10,000 units.
Required
Compute the production-volume variance for this period and indicate whether the value indicates a favorable,F,or an unfavorable,U,variance.

A) $1,000;U
B) $10,000;F
C) $1,000;U.
D) $10,000;U
E) $3,900;U.