Donald was working away at his first attempt at variance analysis for his manufacturing company. He filled in variable-and fixed-MOH costs where he saw fit, before actually calculating the related price, efficiency, and volume variances. Since he was focusing on the overhead costs specifically, he made note of the allocation base being used, machine hours. Here is his work so far: Variable-MOH Fixed-MOH Actual Variable- MOH Cost Variable-MOH Flexible Budget Applied Variable- MOH Cost $16,650 $15,500 $15,500 Fixed-MOH Applied Fixed- Actual Fixed- Master Budget MOH Cost MOH Cost $27,000 $26,850 $24,000 Donald isn't sure if he put the right costs in the right places. There were also a couple of costs that he didn't include, because he wasn't sure if they belonged, as follows. Actual machine hours @budgeted variable-MOH rate: $16,050 Flexible budget fixed-MOH cost: $27,000