Compute the FOBV $[$ fixed overhead budget variance$]$

 

Given Data :

Standard rate for FOH $=$ $$4$ per DLH

Actual DLHs worked $=41,000$ DLHs

Denominator hours $=40,000$ DLHs

Actual production level $=10,150$ units

Actual FOH cost incurred $=$ $$161,600$