Asper Corporation has provided the following data for February. Denominator level of activity 9,700 machine-hours Budgeted fixed manufacturing overhead costs $ 288,420 Fixed component of the predetermined overhead rate $ 36.60 per machine-hour Actual level of activity 9,900 machine-hours Standard machine-hours allowed for the actual output 10,200 machine-hours Actual fixed manufacturing overhead costs $ 279,960 The budget variance for February is: