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 $5,400 Actual fixed manufacturing overhead costs $5,800 Standard hours allowed for output 2,100 DLHs Predetermined overhead rate ($4 variable + $2 fixed) $6 per DLH The fixed manufacturing overhead budget variance is: