Overhead variance, missing information. Consider the following two situationscases A and Bindependently. 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 oi machine-hours.

	Cases
	A	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) 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 overheada
(9) Total budgeted manufacturing overheada
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

a For standard machine-hours allowed for actual output produced.

Required

Fill in the blanks under each case. [Hint: Prepare a worksheet similar to that in Exhibit 8-4(page 304). Fill in the knowns and then solve for the unknowns.]

Exhibit 8-4 Columnar Presentation of Integrated Variance Analysis: Webb Company for April 2014a