An outdoor barbecue grill manufacturer 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............................... 3,900 DLHs Fixed overhead cost.......................................... $49,530 The following data pertain to operations for the most recent period: Actual hours................................................... 3,800 DLHs Standard hours allowed for the actual output....... 3,861 DLHs Actual total fixed manufacturing overhead cost.... $50,230 What was the fixed manufacturing overhead budget variance for the period to the nearest dollar? a. $806 U b. $700 U c. $1,970 F d. $1,195 F