Four-variance analysis, find the unknowns. Consider each of the following situations—

cases A, B, and C—independently. Data refer to operations ofApril 2007. For each situation, assume a standard-cost system. Also assume the use of a flexible budget for control ofvariable and fixed manufacturing overhead based on machine-hours.

Cases A B c 1. Fixed manufacturing overhead incurred $12,720 — $14,400 2. Variable manufacturing overhead incurred 8,400 — —
3. Denominator level in machine-hours — — 1,100 4. Standard machine-hours allowed for actual output achieved 500 780 —
Flexible budget data:
5. Fixed manufacturing overhead _ $ 8,100 _ 6. Variable manufacturing overhead (per standard machine-hour) __ 8.50 5.00 7. Budgeted fixed manufacturing overhead $12,000 — $13,200 8. Budgeted variable manufacturing overhead* — — —
9. Total budgeted manufacturing overhead* — 15,030 —
Additional data:
10. Standard variable manufacturing overhead rate (per machine-hour) 15 11. Standard fixed manufacturing overhead allocated 12,000 — —
12. Production-volume variance — 500 U 600 F 13. Variable manufacturing overhead spending variance 950 F 0 350 U 14. Variable manufacturing overhead efficiency variance — 0 100 U 15. Fixed manufacturing overhead spending variance — 300 F -—
16. Actual machine-hours used - — —
*For standard machine-hours allowed for actual output achieved.
Required Fill in the blanks under each case. (Hint: Prepare a worksheet similar to that in Exhibit 8-3, p. 295. Fill in the knowns and then solve for the unknowns.)