RalphGCompanymanufacturesasingleproductthathasastandardmaterialscostof$20(4unitsofmaterialsat$5perunit),standarddirectlaborcostof$9(1hourperunit),andstandardvariableoverheadcostof$4(basedondirectlaborhours).Fixedoverheadisbudgetedat$17,000permonth.ThefollowingdatapertaintooperationsforMay2016:

Materialspurchased: 8,000 units costing $39,400

Materials used in production of 1,500 units of finished product: 6,200 units of materials

Direct laborused: 1,500 hours costing $15,000

Variable overhead costsincurred: $5,960

Fixed overhead costsincurred:$17,500

Using two-variance analysis model, the overhead budget variance would be _______.