Consider the following two situations'cases A and B' independently. Data refer to operations for April 2012. For each situation, assume standard costing. Also assume the use of a flexible budget for control of variable and fixed manufacturing overhead based on machine-hours.

Fill in the blanks under eachcase.

Cases A B (1) Fixed manufacturing overhead incurred (2) Variable manufacturing overhead incurred (3) Denominator level in machine-hours $ 84,920 $120,000 $23,180 1,000 (4) Standard machine-hours allowed for actual output achieved (5) Fixed manufacturing overhead (per standard machine-hour) Flexible-Budget Data: (6) Variable manufacturing overhead (per standard machine-hour) (7) Budgeted fixed manufacturing overhead (8) Budgeted variable manufacturing overhead (9) Total budgeted manufacturing overheade 6,200 42.00 $ 88,200 $20,000 Additional Data: (10) Standard variable manufacturing overhead allocated (11) Standard fixed manufacturing overhead allocated (12) Production-volume variance $124,000 $ 86,800 $ 4,000 F $ 2,282 F $ 2,478 F $ 4,600 F (13) Variable manufacturing overhead spending variance (14) Variable manufacturing overhead efficiency variance (15) Fixed manufacturing overhead spending variance (16) Actual machine-hours used