Moon Manufacturing budgeted fixed overhead costs of $$3\mathrm{.}00$ per unit at an anticipated production level of $1150$ units. In July the company incurred actual fixed overhead costs of $$4400$ and actually produced $1000$ units.

What is Moon's fixed overhead budget variance for July?

$$950\mathrm{.}00$ favorable

$$1400\mathrm{.}00$ unfavorable

$$950\mathrm{.}00$ unfavorable

$$1400\mathrm{.}00$ favorable