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Bartoletti Fabrication Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs) at $9.00

Bartoletti Fabrication Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs) at $9.00 per MH. The company had budgeted its fixed manufacturing overhead cost at $66,000 for the month. During the month, the actual total variable manufacturing overhead was $66,730 and the actual total fixed manufacturing overhead was $67,000. The actual level of activity for the period was 6,600 MHs. What was the total of the variable overhead rate and fixed manufacturing overhead budget variances for the month?

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