(CPA) The following information relates to the manufacturing operations of Herman Company for March:

Actual total overhead costs $178,000

Flexible-budge 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.