1. Mia Corporation manufactured 1,500 units during June. The following variable overhead data pertain to June:

Actual variable manufacturing overhead cost	$16,800
Flexible-budget amount for variable manufacturing overhead	$ 19,000
Variable manufacturing overhead efficiency variance	$ 360 unfavorable

What is the variable overhead flexible-budget variance?

What is the variable overhead spending variance? (including favorable/ unfavorable)

2. Michael Corporation manufactured 26,000 units during March. The fixed-overhead-cost-allocation rate is $20.00 -er machine-hour. The following fixed overhead data pertain to March:

	Actual	Static budget
Production	26,000 units	24,000 units
Machine - hours	6,100 hours	6,000 hours
Fixed overhead costs for March	$128,000	$120,000

What is the flexible - budget amount?

What is the amount of fixed overhead production volume variance? (including favorable/ unfavorable)