ABCD Corporation has Actual Fixed Manufacturing Overhead of $475,400. It's Budgeted Fixed Manufacturing Overhead is $500,000 and Fixed Applied Manufacturing Overhead is $496,000.

Q.: What is ABCD's Budgeted Fixed MOH Variance?

(If favorable variance, type just the number; if unfavorable variance, type a negative sign in front of the number (no space between); if no variance, type 0 (zero), as a number, not a word.)