Q3. Consider the following data for two independent cases. Data refers to the month of November. Data provided below assumes standard costing as well as the use of a flexible budget for control of variable and fixed manufacturing overhead based on machine-hours.

	Case A	Case B
Fixed manufacturing OH incurred	$27,000	$132,900
Variable manufacturing OH incurred	$10,511	?
Denominator level in machine-hours	?	45,000
Standard machine-hours allowed for actual output achieved	4,700	?
Fixed manufacturing OH per standard machine-hour	?	?
Flexible-Budget Data:
Variable manufacturing OH per standard machine-hour	?	$2.10
Budgeted Fixed manufacturing OH	$23,375	$130,500
Budgeted Variable manufacturing OH for standard machine-hours allowed for actual output produced	?	?
Total budgeted manufacturing OH for standard machine-hours allowed for actual output produced	?	?
Additional Data:
Standard variable manufacturing OH allocated	$10,340	?
Standard fixed manufacturing OH allocated	$19,975	?
Production-volume variance	?	$580 F
Variable manufacturing OH spending variance	$457 U	$1,490 F
Variable manufacturing OH efficiency variance	?	$1,680 F
Fixed manufacturing OH spending variance	?	?
Actual machine-hours uses	?	?

Fill in the blanks. For each blank you filled, you must provide supporting calculations.