Teall Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs).

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 8,600MHsActual level of activity 8,700MHsStandard variable manufacturing overhead rate$5.80per MHBudgeted fixed manufacturing overhead cost$51,000 Actual total variable manufacturing overhead$52,600 Actual total fixed manufacturing overhead$55,100 What was the fixed manufacturing overhead budget variance for the month?

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