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Rostad 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:

Rostad 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 $6,000 $6,190
Indirect labor 10,540 9,890
Fixed overhead costs:
Supervision 13,810 14,310
Utilities 13,100 13,150
Factory depreciation

55,440

54,890

Total overhead costs

$98,890

$98,430

The company based its original budget on 6,100 machine-hours. The company actually worked 6,060 machine-hours during the month. The standard hours allowed for the actual output of the month totaled 5,990 machine-hours. What was the overall fixed manufacturing overhead volume variance for the month? (Do not round intermediate calculations.)

$1,389 unfavorable

$1,485 unfavorable

$1,389 favorable

$1,485 favorable

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