Jaune Company uses a standard cost system in which it applies manufacturing overhead to units of product on the basis of standard direct labor-hours (DLHs). The following data pertain to last month's operations: Budgeted fixed manufacturing overhead costs Actual fixed manufacturing overhead costs Standard hours allowed for output Fixed portion of the predetermined overhead rate 5,000 5,500 2,400 DLH 5 per DLH The fixed manufacturing overhead budget variance is: 500 U 500 F 2,200 U 1,700 U