I have the answer I want the explanation please

Question 24 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 26,280 27.970 Total VO costs 37.440 39,800 Fixed overhead costs: Supervision 19.700 19.340 Utilties 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 fixed overhead static budget variance for the month was: Selected Answer: , $180 favorable Answers: $180 favorable $2,897 unfavorable $2,626 7 favorable $3,234 favorable