Kevin 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:

$\backslash$table$[[,\backslash$table$[[$Actual Variable$-],[$MOH Cost$]],\backslash$table$[[$Variable$-$MOH$],[$Flexible Budget$]],\backslash$table$[[$Applied Variable$-],[$MOH Cost$]]],[$Variable$-$MOH,$$16,800,$$$15,400,$$$15,400$