Overhead variance, missing information. Consider the following two situations- cases A and B- independently. Data refer to operations for April 2017. For each situation, assume standard costing. Also assume that use of a flexible budget for control of variable and fixed manufacturing overhead based on machine-hours.

	Case A	Case B
1. Fixed manufacturing overhead incured	$27,000	$132,900
2. Variable manufacturing overhead incurred	$10,511	-----
3. Denominator level machine-hours	-----	45,000
4. Standard machine-hours allowed for actual output achieved	4,700	-----
5. Fixed manufacturing overhead (per standard machine-hr)	-----	-----
Flexible-Budget Data:
6. Variable manufacturing overhead (per standard machine-hr)	-----	$210
7. Budgeted fixed manufacturing overhead	$23,375	$103,500
8. Budgeted variable manufacturing overhead*	-----	-----
9. Total budgeted manufacturing overhead*	-----	-----
Additional Data:
10. Standard variable manufacturing overhead allocation	$10,340	-----
11. Standard fixed manufacturing overhead allocation	$19,975	-----
12. Production-volume vaiance	-----	$580 F
13. Variable manufacturing overhead spending variance	$ 457 U	$1,490 F
14. Variable manufacturing overhead efficiency variance	-----	$1,680 F
15. Fixed manufacturing overhead spending variance	-----	-----
16. Actual machine-hours used
*for standard machine-hrs allowed for actual output produced

Fill in the blanks under each case. Fill in the knowns and then solve the unknows.