Brady Corporation manufactured 10,000 golf bags during June. The fixed overhead cost-allocation rate is $45.00 per machine-hour. The following fixed overhead data pertain to June:

Actual Budgeted

Production 10,000 units 12,000 units

Machine-hours 5,100 machine-hours 6,000 machine-hours

Fixed overhead cost for June $274,000 $270,000

What is the production volume variance for June?

Francis Corporation manufactured 10,000 golf bags during April. The fixed overhead cost-allocation rate is $50.00 per machine-hour. The following fixed overhead data pertain to April:

Actual Budgeted

Production 10,000 units 12,000 units

Machine-hours 5,100 machine-hours 6,000 machine-hours

Fixed overhead cost for April $304,000 $300,000

What is the fixed overhead flexible-budget amount?

Jack and Jill Corporation manufactured 101,000 pails during February. The overhead cost-allocation base is $5.00 per machine-hour. The following variable overhead data pertain to February:

Actual Budgeted

Production 101,000 units 100,000 units

Machine-hours 10,500 machine-hours 10,000 machine-hours

Variable overhead cost per machine-hour $5.25 $5.00

What is the variable overhead spending variance?