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Question 21 Wadding Corporation applies manufacturing overhead to products on the basis of standard machine-hours. For the most recent month, the company based its budget on 3,000 machine-hours. Budgeted and actual overhead costs for the month appear below. Static Actual Budget Costs Variable overhead costs: Supplies $11.160 $11 830 Indirect labor 20.280 27.970 Total VO costs 37,440 39 800 Fixed overhead costs: Supervision 19,700 19,340 5.900 5,770 Factory depreciation 6.900 7.210 Total FO costs 32.500 32 350 Total overhead cost $69.940 $72.120 The company actually worked 3,800 machine-hours and produced 778 output units during the month. The standard hours per unit are 5 machine-hours for the month, (hint: if needed, round rates to 2 decimal places) The fixed overhead Spending variance for the month was (round the rate to 2 decimal points)