Consider the following two situations-cases A and B-independently. Data refer to operations for April. For each situation, assume standard costing. Also assume the use of a flexible budget for control of variable and fixed manufacturing overhead based on machine-hours. (Click the icon to view the situations.) Required Fill in the blanks under each case. Situations A B (1) Fixed manufacturing overhead incurred (1) Fixed manufacturing overhead incurred $ 25,000 $ 131,800 (2) (2) Variable manufacturing overhead incurred $ 11,316 (3) Variable manufacturing overhead incurred Denominator level in machine-hours (3) Denominator level in machine-hours 5,900 46,000 (4) Standard machine-hours allowed for actual output achieved (4) Standard machine-hours allowed for actual output achieved 5,000 (5) Fixed manufacturing overhead (per standard machine-hour) $ 4.35 (5) Fixed manufacturing overhead (per standard machine-hour) Flexible-Budget Data: Flexible-Budget Data: (6) Variable manufacturing overhead (per standard machine-hour) $ 2.46 $ 2.17 (7) Budgeted fixed manufacturing overhead (7) Budgeted fixed manufacturing overhead $ 25,665 $ 126,500 (8) Budgeted variable manufacturing overhead* $ 12,300 (9) Total budgeted manufacturing overhead* $ 37,965 (6) Variable manufacturing overhead (per standard machine-hour) (8) Budgeted variable manufacturing overhead* (9) Total budgeted manufacturing overhead* Additional Data: Additional Data: (10) Standard variable manufacturing overhead allocated (11) Standard fixed manufacturing overhead allocated (12) Production-volume variance (13) Variable manufacturing overhead spending variance (14) Variable manufacturing overhead efficiency variance (15) Fixed manufacturing overhead spending variance (16) Actual machine-hours used *For standard machine-hours allowed for actual output produced. Cases A B $ 25,000 $131,800 $ 11,316 46,000 5,000 $ $ 2.17 25,665 $ 126,500 $ 12,300 $ $ 21,750 $3,915 U $ 492 U $ (10) Standard variable manufacturing overhead allocated (11) Standard fixed manufacturing overhead allocated (12) Production-volume variance $ 12,300 $ 21,750 $ 9,350 F 9,350 F 1,519 F $1,476 F $ 5,859 F $ (665) U (13) Variable manufacturing overhead spending variance (14) Variable manufacturing overhead efficiency variance (15) Fixed manufacturing overhead spending variance (16) Actual machine-hours used $ 492 U $ 1,519 F $ 5,859 F 4,400