Denominator level of activity................................................. 1,600 machine-hours Budgeted fixed manufacturing overhead costs.................$42,400 Fixed portion of the predetermined overhead rate............$26.50 per machine-hour Actual level of activity...............................................................1,700 machine-hours Standard machine-hours allowed for the actual output...2,000 machine- hours Actual fixed manufacturing overhead costs........................$41,740 Required: a. Compute the budget variance for September. Show your work! b. Compute the volume variance for September. Show your work