A manufacturing company has a standard costing system based on standard direct labor-hours (DLHs) as the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below: 
The following data pertain to operations for the most recent period:
The fixed manufacturing overhead budget variance for the period is closest to:
Definitions:
Behavior
The actions or reactions of an object or organism, usually in relation to the environment or stimuli.
Role Conflict
A situation in which an individual faces conflicting expectations from different roles they fulfill in their life.
Social Dilemma
A situation in which individual decisions lead to outcomes that might be good for the individual but detrimental to the group.
Indirect Pressure
Influences or suggestions made in a subtle way to sway someone's decision or behavior without direct command.
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