Bullins 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:
Compounded Semiannually
The calculation of interest where it is added to the principal twice a year, resulting in the interest earning interest semiannually.
Maturity Value
The total amount payable to an investor at the end of a fixed term investment, including principal and interest.
Annual Growth Rate
The yearly rate at which an investment or part of the economy grows.
Town's Population
The number of people living in a particular town.
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