I have the answer I want the explanation please

Question 25 Wadding Corporation applies manufacturing overhead to products on the basis of standard machine-hours. For the most recent month, the company based its budget on 3,600 machine-hours. Budgeted and actual overhead costs for the month appear below: Static Actual Budget Costs Variable overhead costs: Supplies $11,160 $11,830 Indirect labor 20.280 27.970 Total VO costs 37,440 39,800 Fixed overhead costs: Supervision 19,700 19,340 Utilities 5.900 5,770 Factory depreciation 6.900 7.210 Total FO costs 32.500 32.320 Total overhead cost $69.940 $72.120 The company actually worked 3,900 machine-hours and produced 778 output units during the month. The standard hours per unit are 5 machine-hours for the month. (hint: if needed, round rates to 2 decimal places) The total fixed overhead variance for the month was: Selected Answer: ~ $2,806.7 favorable Antword: $3,234.7 favorable $2,626.7 favorable $1,536.6 unfavorable $2,806.7 favorable