Teall Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs). The company has provided the following data for the most recent month: 9,500 MHs Budgeted level of activity Actual level of activity Standard variable manufacturing overhead rate Budgeted fixed manufacturing overhead cost Actual total variable manufacturing overhead Actual total fixed manufacturing overhead 9,600 MHs $ 6.70 per MH $60,000 $61,600 $65,000 What was the fixed manufacturing overhead budget variance for the month? Multiple Choice $670 Favorable $670 Unfavorable $5,000 Unfavorable $5,000 Favorable