A manufacturing company has a standard costing system based on standard direct labor-hours (DLHs) as the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below:

Denominator level of activity7,300DLHsOverhead costs at the denominator activity level:Variable overhead cost$40,150Fixed overhead cost$80,300

The following data pertain to operations for the most recent period:

Actual hours7,500DLHs Standard hours allowed for the actual output7,154DLHs Actual total variable manufacturing overhead cost$43,800Actual total fixed manufacturing overhead cost$79,280

The fixed manufacturing overhead budget variance for the period is closest to:

A. $1,020 F

B. $586 F

C. $3,650 F

D. $3,806 U