Kuhlman Corporation applies manufacturing overhead to products on the basis of standard machine - how Budgeted and actual overhead costs for the most recent month appear below Original Budget Actual Costs Variable overhead costs Supplies $4 480 $4 , 310 Indirect labor 3 360 3 630 Fixed overhead costs Supervision 2 800 2 810 Utilities 7.840 7.820 Factory depreciation 14. 280 14 260 Total overhead cost 32. 760 32 830 The company based its original budget on 2,800 machine - hours . The company actually worked 2 730 machine - hours uring the month . The standard hours allowed for the actual output of the month totaled 2 870 machine - hours . What was the fixed manufacturing overhead volume variance for the month ? A. $623 favorable B. $534 favorable C . $623 unfavorable D. $534 unfavorable E . None of the abov