Asper Corporation has provided the following data for February.

Denominator level of activity		9,400	machine-hours
Budgeted fixed manufacturing overhead costs	$	285,120
Fixed component of the predetermined overhead rate	$	36.30	per machine-hour
Actual level of activity		9,600	machine-hours
Standard machine-hours allowed for the actual output		9,900	machine-hours
Actual fixed manufacturing overhead costs	$	276,960

The budget variance for February is:

Multiple Choice

• $8,160 F

• $7,260 U

• $8,160 U

• $7,260 F