Cuda Manufacturing Corporation uses a standard cost system with machine-hours (MHs) as the activity base for overhead. The following information relates to Cuda's operations last year: 
What was Cuda's fixed manufacturing overhead budget variance?
Definitions:
Maturity Value
The amount payable to the holder of a financial instrument at its maturity date, including the principal and any accrued interest.
Present Yield
The current return on an investment, often calculated as the annual dividend or interest divided by the current market price of the asset.
Interest Rates
The cost of borrowing money or the return on invested capital, typically expressed as a percentage of the principal amount on an annual basis.
Yield To Maturity
The total anticipated return on a bond if the bond is held until the date it matures, assuming all payments are made as scheduled.
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