Mynarc Corporation produces fertilizer and distributes the product by using his tanker trucks. Mynarc

uses budgeted fleet hours to allocate variable manufacturing overhead. The following information pertains to the company's manufacturing overhead data:

Budgeted output units 675 truckloads

Budgeted fleet hours 540 hours

Budgeted variable manufacturing overhead costs for 675 loads $82,350

Actual output units produced and delivered 630 truckloads

Actual fleet hours 436 hours

Actual variable manufacturing overhead costs $77,490

1a. What is the flexible-budget amount for variable manufacturing overhead and What is the flexible-budget variance for variable manufacturing overhead?