Consider the following two situations -- Cases A and B -- independently. Data refer to operations for April 2014. For each situation, assume standard costing. Also assume the use of a flexible budget for control of variable and fixed manufacturing over based on machine-hours.

	Case A		Case B
(1) Fixed manufacturing overhead incurred	$ 84,920		$ 23,180
(2) Variable manufacturing overhead incurred	$ 120,400
(3) Denominator level in machine-hours			1,000
(4) Fixed Manufacturing overhead (per standard machine-hour)	6,200
Flexible-Budget Data
(6) Variable manufacturing overhead (per standard machine-hour)			$ 42
(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	$ 2,282	F
(14) Variable manufacturing overhead efficiency variance			$ 2,478	F
(15) Fixed manufacturing overhead spending variance	-		-
(16) Actual Machine-hours used