Overhead variance, missing information. 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 overhead based on machine-hours Cases $84,920 $ 120,400 1) Fixed manufacturing overhead incurred 2) Variable manufacturing overhead incurred 3) Denominator level in machine hours 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 (a) 9) Total budgeted manufacturing overhead (a Additional Data 10) Standard variable manufacturing overhead allocated 11) Standard fixed manufacturing overhead allocated 12) Production-volume variance 13) Variable manufacturing overhead spending variance 14) Variable manufacturing overhead efficiency variance 15) Fixed manufacturing overhead spending variance 16) Actual machine-hours used $23,180 1,000 6,200 $ 42.00 88.200 20,.000 124,000 S 86,800 4,000F $2,282 F $ 2,478 F 5,000F (a) for standard machine-hours allowed for actual output produced) Grade