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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?

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