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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 $7,800 $7,990
Indirect labor 10,720 10,070
Fixed overhead costs:
Supervision 15,610 14,490
Utilities 14,900 14,950
Factory depreciation

59,970

61,040

Total overhead costs

$109,000

$108,540

The company based its original budget on 7,800 machine-hours. The company actually worked 7,760 machine-hours during the month. The standard hours allowed for the actual output of the month totaled 7,690 machine-hours. What was the overall fixed manufacturing overhead volume variance for the month? (Do not round intermediate calculations.)

$1,180 favorable

$1,276 favorable

$1,276 unfavorable

$1,180 unfavorable

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