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: 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 10,100MHs 10,200MHs $ 7.30per MH $ 66,000 $ 67,600 $ 71,600 What was the fixed manufacturing overhead budget variance for the month? $5600 Unfavorable $730 Favorable O $730 Unfavorable $5600 Favorable