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Hoag Corporation applies manufacturing overhead to products on the basis of standard machine-hours. Budgeted and actual fixed manufacturing overhead costs for the most recent month

Hoag Corporation applies manufacturing overhead to products on the basis of standard machine-hours. Budgeted and actual fixed manufacturing overhead costs for the most recent month appear below:

Original Budget Actual Costs
Fixed overhead costs:
Supervision $ 9,880 $ 9,970
Utilities 4,160 4,440
Factory depreciation 21,320 21,190
Total fixed manufacturing overhead cost $ 35,360 $ 35,600
The company based its original budget on 2,600 machine-hours. The company actually worked 2,280 machine-hours during the month. The standard hours allowed for the actual output of the month totaled 2,080 machine-hours. What was the overall fixed manufacturing overhead volume variance for the month?

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