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		3,700	DLHs
Overhead costs at the denominator activity level:
Variable overhead cost	$	28,490
Fixed overhead cost	$	47,545

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

Actual hours		3,900	DLHs
Standard hours allowed for the actual output		3,850	DLHs
Actual total variable manufacturing overhead cost	$	29,445
Actual total fixed manufacturing overhead cost	$	47,995

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

Multiple Choice

• $643 U

• $2,570 F

• $1,870 F

• $1,928 F