Lossing Corporation applies manufacturing overhead to products on the basis of standard machine-hours. Budgeted and actual overhead costs for the most recent month appear below:

	Original Budget			Actual Costs
Variable overhead costs:
Supplies	$	8,000		$	8,190
Indirect labor		10,740			10,090
Fixed overhead costs:
Supervision		15,810			14,510
Utilities		15,100			15,150
Factory depreciation		60,290			61,540
Total overhead cost	$	109,940		$	109,480

The company based its original budget on 8,000 machine-hours. The company actually worked 7,960 machine-hours during the month. The standard hours allowed for the actual output of the month totaled 7,890 machine-hours. What was the overall fixed manufacturing overhead volume variance for the month? (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

• $1,158 unfavorable

• $1,254 favorable

• $1,254 unfavorable

• $1,158 favorable