The following data are given for Bahia Company: Budgeted production (at 100% of normal capacity) 1,045 units Actual production 909 units Materials: Standard price per pound $1.79 Standard pounds per completed unit 11 Actual pounds purchased and used in production 9,699 Actual price paid for materials $19,883 Labor: Standard hourly labor rate $14.60 per hour Standard hours allowed per completed unit 4.2 Actual labor hours worked 4,681.35 Actual total labor costs $71,391 Overhead: Actual and budgeted fixed overhead $1,159,000 Standard variable overhead rate $27.00 per standard labor hour Actual variable overhead costs $131,078 Overhead is applied on standard labor hours. Round your final answer to the nearest dollar. The fixed factory overhead volume variance is