Please explain where you are getting the numbers from, so that I can follow along. Thank you.

Selected operating information on three different companies for a recent year is given below: Full-capacity machine-hours Budgeted machine-hours* Actual machine-hours Standard machine-hours allowed for actual production A 26,000 25,000 25,000 Company B 15,000 13,600 14,600 16,000 16,000 15,000 25, 200 13,100 16,000 *Denominator activity for computing the predetermined overhead rate. Required: For each company, state whether the volume variance would be favorable or unfavorable. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.)) Company A Company B Company C