Dosier Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs). The company has provided the following data for the most recent month:

Budgeted level of activity....	5,100 MHs
Actual level of activity..	5,000 MHs
Standard variable manufacturing overhead rate...	$6.10 per MH
Budgeted fixed manufacturing overhead cost...	$65,000
Actual total variable manufacturing overhead...	$28,500
Actual total fixed manufacturing overhead...	$63,000

What was the fixed manufacturing overhead budget variance for the month? A) 2000 F B) 2000 U C) 610 U D) 610 F