Anaiya Corporation applies manufacturing overhead to products on the basis of standard machine-hours. Budgeted and actual overhead costs for the most recent month appear below:

	Original Budget			Actual Costs
Variable overhead costs:
Supplies	$	6,600		$	6,790
Indirect labor		10,600			9,950
Fixed overhead costs:
Supervision		14,410			14,370
Utilities		13,700			13,750
Factory depreciation		57,650			57,640
Total overhead cost	$	102,960		$	102,500

The company based its original budget on 6,700 machine-hours. The company actually worked 6,660 machine-hours during the month. The standard hours allowed for the actual output of the month totaled 6,590 machine-hours. What was the overall fixed manufacturing overhead volume variance for the month? (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

• $1,312 unfavorable

• $1,408 favorable

• $1,408 unfavorable

• $1,312 favorable