ABC Co. provided the following information. Please note the following acronyms. FMOH: fixed manufacturing overhead F: Favorable U: Unfavorable NONE: no effect (i.e., zero variance) Denominator level of activity Budgeted FMOH costs Standard machine-hours allowed for the actual output Actual FMOH costs 5,100 machine-hours $61,710 5,400 machine-hours $60,690 Note: Specify the effect of each variance by selecting F. U. NONE, all amounts should be input as positive values. Required: a. Calculate the budget variance. b. Calculate the volume variance. a. Budget variance b. Volume variance