Asper Corporation has provided the following data for February. Denominator level of activity 8,600mch ine-hours 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 $276, 320 s 35.50 per machine-hour 8,800 machine-hours 9, 100 machine-hours s268, 960 The budget variance for February is Multiple Choice $7,100 U 0