Sigmo Company, which uses a standard cost system, budgeted $$802,000$ of fixed overhead when $52,000$ machine hours were anticipated. Other data for the period were:

Actual units produced: $11,160$

Actual machine hours worked: $53,800$

Actual variable overhead incurred: $$477,000$

Actual fixed overhead incurred: $$791,900$

Standard variable overhead rate per machine hour: $$8\mathrm{.}00$

Standard production time per unit: $5$ hours

Sigmo$$s fixed$-$overhead budget variance is:

Multiple Choice

$$10,100$U$.$

$$10,100$F$.$

$$29,200$U$.$

$$29,200$F$.$

None of the answers is correct.