Sweetie Sippies scheduled 500 sippy cups for production during January, with the following budgeted costs of production For the month of January, the company actually produced 480 cups using 1,150 units of plastic purchased at $1.75 per unit, and 45 direct labors at a rate of $12.50 per hour. It also incurred actual variable overhead at a rate of $13 per direct labor hour, and fixed overhead of $3,150 for the month What is the company's Fixed Overhead Budget Variance for the month of January