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: 6,400 DLHS Denominator level of activity Overhead costs at the denominator activity level: Variable overhead cost Fixed overhead cost $ 35, 200 $ 70,400 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 6,600 DLHs 6,272 DLHS $ 38,400 $ 69,470 The fixed manufacturing overhead budget variance for the period is closest to: Multiple Choice O $478 F O O $3,200 F O $3,608 U $930 F O