A manufacturing company uses a standard costing system in which standard machine-hours (MHs) is the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below:

Denominator level of activity	6,200	MHs
Overhead costs at the denominator activity level:
Variable overhead costs	$34,100
Fixed overhead cost	$68,200

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

Actual hours	6,400	MHs
Standard hours allowed for the actual output	6,076	MHs
Actual total variable manufacturing overhead cost	$37,200
Actual total fixed manufacturing overhead cost	$67,290

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

A. $3,100 F

B. $3,564 U

C. $910 F