Bartholomew Corporations master budget calls for the production of 6,000 units of product monthly. The master budget includes indirect labour of $33,000 monthly; Bartholomew considers indirect labour to be a variable cost.

During the month of September, 5,600 units of product were produced, and indirect labour costs of $30,970 were incurred. A performance report using flexible budgeting would report a flexible budget variance and a sales volume variance for indirect labour of:

t were produced, and indirect labour costs of $30,970 were incurred. A performance report using flexible budgeting would report a flexible budget variance and a sales volume variance for indirect labour of:

Please show the calculation step by step