[MC#20] Maertz Corporation uses a standard cost system and applies manufacturing overhead to products on the basis of machine-hours. The budgeted fixed manufacturing overhead cost for the most recent month was $10,890 and the actual fixed manufacturing overhead cost for the month was $10,540. The company based its original budget on 3,300 machine-hours. The company actually used 3,240 machine-hours. What was the fixed overhead budget variance for the month? $198 U $350 U $350 F $198 F