Teall Corporation has a standard cost system in which it ap machine-hours (MHs). The company has provided the following data for the most recent month: plies manufacturing overhead to products on the basis of standard 9,600 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 9,700 MHs 6.80 per MH $61,000 $62,600 $66,100 What was the fixed manufacturing overhead budget variance for the month