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	$	7,400		$	7,590
Indirect labor		10,680			10,030
Fixed overhead costs:
Supervision		15,210			14,450
Utilities		14,500			14,550
Factory depreciation		59,090			59,800
Total overhead cost	$	106,880		$	106,420

The company based its original budget on 7,400 machine-hours. The company actually worked 7,360 machine-hours during the month. The standard hours allowed for the actual output of the month totaled 7,290 machine-hours. What was the overall fixed manufacturing overhead volume variance for the month? (Round your intermediate calculations to 2 decimal places.)

Garrison 16e Rechecks 2017-10-31

• $1,224 unfavorable

• $1,320 favorable

• $1,320 unfavorable

• $1,224 favorable