Dosier 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: 
What was the fixed manufacturing overhead budget variance for the month?
Definitions:
Contra
Against or in opposition to a particular argument or claim.
Add
In the context of mathematics or logic, to perform the operation of addition, which is the process of combining two or more quantities.
UI
Stands for User Interface, which is the means by which user interacts with a machine, software or device.
Simp
A term colloquially used to describe someone who demonstrates excessive sympathy or attention towards another person, often with little regard for reciprocation.
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