a) $1,496 favorable

b) $1,496 unfavorable

c) $1,400 favorable

d) $1,400 unfavorable

Lossing Corporation applies manufacturing overhead to products on the basis of standard machine-hours. Budgeted and actual overhead costs for the most recent month appear below: original Budget Actual Costs Variable overhead costs: Supplies Indirect labor $ 5,900 10,530 $ 6,090 9,880 Fixed overhead costs: Supervision Utilities Factory depreciation 13,710 13,000 54,890 $98,030 14,300 13,050 54,250 $97,570 Total overhead cost The company based its original budget on 6,000 machine-hours. The company actually worked 5,960 machine-hours during the month. The standard hours allowed for the actual output of the month totaled 5,890 machine-hours. What was the overall fixed manufacturing overhead volume variance for the month? (Round your intermediate calculations to 2 decimal places.)