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. $5,000 Actual fixed manufacturing overhead costs.... $5.500 Standard hours allowed for outpu. 2,400 DLH Predetermined overhead rate ($2 variable+$3 fixed). 5 per DLH The fixed manufacturing overhead budget variance is: $2,200 U $1,700 U $500 U $500 F