Alumni Manufacturing Company has the following information pertaining to a normal monthly activity of 10,000 units:
Standard factory overhead rates are based on a normal monthly volume of one standard direct hour per unit.

Standard factory overhead rates per direct labor hour are:
[fixed] [$6.00] [ ]
[variable] [10.00] [$16.00]
[Units actually produced in current month] [ ] [9.000 unit]
[Actual factory overhead costs incurred (includes $70,000 fixed)] [ ] [$156.000]
[Actual direct labor hours] [ ] [9.000 hours]

What is the fixed overhead volume variance for Alumni?
a.$6,000 (U)
b.$0
c.$10,000 (F)
d.$4,000 (F)