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Heroman Corporation applies manufacturing overhead to products on the basis of standard machine-hours. The budgeted fixed manufacturing overhead cost for the most recent month was

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Heroman Corporation applies manufacturing overhead to products on the basis of standard machine-hours. The budgeted fixed manufacturing overhead cost for the most recent month was $20,800 and the actual fixed manufacturing overhead cost for the month was $20,825. The company based its original budget on 5,200 machine-hours. The standard hours allowed for the actual output of the month totaled 5,000 machine-hours. What was the overall fixed manufacturing overhead budget variance for the month? $800 favorable $25 favorable $800 unfavorable $25 unfavorable

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