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 activity 8,100 DLHS Overhead costs at the denominator activity level: Variable overhead cost $ 44,550 Fixed overhead cost $ 89,100 The following data pertain to operations for the most recent period: Actual hours Standard hours allowed for the actual output Actual total variable manufacturing overhead cost Actual total fixed manufacturing overhead cost The fixed manufacturing overhead budget variance for the period is closest to: 8,300 DLHS 7,938 DLHS $ 48,600 $ 88,000 Multiple Choice $682 F $1,100 F $3,982 U $4,050 F