Vette Tie Corporation has developed the following manufacturing overhead standards to use in applying overhead to the production of its hand-painted silk ties.Manufacturing overhead at Vette is applied to production on the basis of standard direct labor-hours (DLHs) . 
The above standards were based on an expected annual volume of 60,000 ties.The actual results for last year were as follows: 
What was Vette's fixed manufacturing overhead budget variance?
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