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 10,300 MHs
Actual level of activity 10,400 MHs
Standard variable manufacturing overhead rate $7.50 per MH
Budgeted fixed manufacturing overhead cost $68,000
Actual total variable manufacturing overhead $69,600
Actual total fixed manufacturing overhead $73,800

Required:
What was the fixed manufacturing overhead budget variance for the month?