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. 6,700 DLHS Denominator level of activity Budgeted Overhead costs: Variable overhead cost Fixed overhead cost $36,850 $73,700 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 6,900 DLHS 6,566 DLHS $40,200 $72,740 The fixed manufacturing overhead budget variance for the period is closest to: Multiple Choice O $3,50 F O $3,67