URGENT

Wadding Corporation applies manufacturing overhead to products on the basis of standard machine-hours. For the most recent month, the company based its budget on 3,600 machine-hours. Budgeted and actual overhead costs for the month appear below:

Static Budget Actual Costs

Variable overhead costs:

Supplies $11,160 $11,830

Indirect labor 28,280 27,970

Total VO costs 37,440 39,800

Fixed overhead costs:

Supervision 19,700 19,340

Utilities 5,900 5,770

Factory depreciation 6,900 7,210

Total FO costs 32,500 32,320

Total overhead cost $ 69,940 $72,120

The company actually worked 4,900 machine-hours and produced 778 output units during the month. The standard hours pre unit are 5 machine-hours for the month

The fixed overhead spending variance for the month was