Asper Corporation has provided the following data for February. Denominator level of activity Budgeted fixed manufacturing overhead costs Fixed component of the predetermined overhead rate Actual level of activity Standard machine-hours allowed for the actual output Actual fixed manufacturing overhead costs 8, 100 machine-hours $270,820 $ 35.00 per machine-hour 8,300 machine-hours 8, 600 machine-hours $263,960 The budget variance for February is: 3 00:19:12 $6,860 F eBook $7000 U $6,860 0 $7,000 F Mc