Mauve Company uses a standard cost system that applies manufacturing overhead to units of product on the basis of direct labour hours (DLHs). The following data pertain to last month: Actual Hours Worked Budgeted Fixed Overhead Costs Actual Fixed Overhead Costs Standard Hours Allowed Predetermined Overhead Rate 2,400 DLHS $10,000 $10,400 2,500 DLHS $5 per DLH What was the fixed overhead budget variance? Multiple Choice 0 $300 unfavourable. 0 $300 favourable. O $500 favourable. 0 $400 unfavourable