.(CPA) The following information relates to the manufacturing operations of Herman Company for March: Actual total overhead costs $178,500 Flexible-budget formula based on machine-hours (MH) $110,000 + $0.50 per MH Budgeted total overhead cost rate per MH $1.50 per MH Total overhead spending variance $8,000 unfavorable Production-volume variance $5,000 favorable Herman uses the 3-variance analysis of overhead costs. a.Compute the actual machine-hours used. b.Compute the budgeted machine-hours allowed for actual output produced.