Reidenbach Corporation applies manufacturing overhead to products on the basis of

standard machine-hours. The budgeted fixed overhead cost for the most recent month

was $17,450 and the actual fixed overhead cost for the month was $17,100. The

company based its original budget on 4,500 machine-hours. The standard hours

allowed for the actual output of the month totaled 4,810 machine-hours. What was the

overall fixed overhead budget variance for the month?

		$1,178 unfavorable
		$350 unfavorable
		$350 favorable
		$1,178 favorable