Heroman Corporation Applies Manufacturing Overhead to Products on the Basis

Heroman Corporation applies manufacturing overhead to products on the basis of standard machine-hours.The budgeted fixed manufacturing overhead cost for the most recent month was $26,550 and the actual fixed manufacturing overhead cost for the month was $26,570.The company based its original budget on 5,900 machine-hours.The standard hours allowed for the actual output of the month totaled 5,750 machine-hours.What was the overall fixed manufacturing overhead budget variance for the month?

A) $20 unfavorable
B) $675 favorable
C) $20 favorable
D) $675 unfavorable