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: 19 7,300 DLHS Denominator level of activity Overhead costs at the denominator activity level: Variable overhead cost Fixed overhead cost $ 40, 150 $ 80,300 01:15:24 The following data pertain to operations for the most recent period: cBook Actual hours Standard hours allowed for the actual output Actual total variable manufacturing overhead cost Actual total fixed manufacturing overhead cost 7,500 DLHS 7,154 DLHS $ 43,800 $ 79, 280 The fixed manufacturing overhead budget variance for the period is closest to: Multiple Choice O $586 $1,020 F O $3,650 F O $3,806 U