The 3D Printer Company applies manufacturing overhead to products on the basis of standard machine hours. Budgeted and actyual overhead costs for recent month appear below:
Original Budget
Variable Overhead Costs:
Supplies : 7,100 Actual : 7,290
Indirect Labor : 10,650 Actual 10,000
Fixed overhead costs :
Supervision : 14,910 Actual : 14,420
Utilities : 14,200 Actual : 14,250
Factory Depreciation : 61,770 Actual : 61,419
Total Overhead Cost : 108,630 Actual : 107,370
The company budgeted its original budget on 7100 machine hours. The company actually worked 7,060 Machine Hours during month. The standard hours allowed for actual output of the month totaled 6990 Machine Hours.
What was the overall fixed manufacturing overhead volume variance for the month?