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: 7,200 DLHS Denominator level of activity Overhead costs at the denominator activity level: Variable overhead cost Fixed overhead cost $ 39,600 $ 79,200 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 7,400 DLHS 7,056 DLHS $ 43,200 $ 78,190 The fixed manufacturing overhead budget variance for the period is closest to: Multiple Choice $1,010 F $574 F $3,600 F $3,784 U