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Benoist Manufacturing, Inc. attributes manufacturing overhead to products on the basis of standard machine hours. Budgeted and actual overhead costs for the most recent month

Benoist Manufacturing, Inc. attributes 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 $ 6,100 $ 6,290
Indirect labor 10,550 9,900
Fixed overhead costs:
Supervision 13,910 14,320
Utilities 13,200 13,250
Factory depreciation 55,970 55,510
Total overhead cost $ 99,730 $ 99,270

The company based its original budget on 6,200 machine hours. The company actually worked 6,160 machine hours during the month. The standard hours allowed for the actual output of the month totaled 6,090 machine hours. What was the overall fixed manufacturing overhead volume variance for the month? (Please Round calculations to 2 decimal places.)

Options:

  1. $1,474 Unfavorable
  2. $1,474 Favorable
  3. $1,378 Favorable
  4. $1,378 Unfavorable

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