8-33 Overhead variance, missing information

Consider the following situations-cases A and B-independenly. Data refer to operations for April 2014. For each situation, asumme 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 each case.

								Cases
								A	B
1	Fixed manufacturing overhead incurred							84,920	$123,800
2	Variable manufacturing overhead incurred							120,400	-
3	Denominator level in machine-hours							-	1,000
4	Standard machine-hours allowed for actual output achieved							6,200	-
5	Fixed manufacturing overhead (per standard machine-hour)							-	-
	Flexible-Budget Data:
6	Variable manufacturing overhead (per standard machine-hour)							-	$42.00
7	Budgeted fixed manufacturing overhead							88,200	$20,000
8	Budgeted variable manufacturing overhead							-	-
9	Total budgeted manufacturing overhead							-	-
	Additional Data:
10	Standard variable manufacturing overhead allocated							124,000	-
11	Standard fixed manufacturing overhead allocated							86,800	-
12	Production-volume variance							-	$4,000 F
13	Variable manufacturing overhead spending variance							$5,000 F	$2,200 F
14	Variable manufacturing overhead efficiency variance								$2,478 F
15	Fixed manufacturing overhead spending variance								-
16	Actual machine-hours used								-