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Omary Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs). The company has

Omary Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs). The company has provided the following data for the most recent month:

Budgeted level of activity 2,300 MHs
Actual level of activity 2,540 MHs
Standard variable manufacturing overhead rate $ 9.70 per MH
Budgeted fixed manufacturing overhead cost $ 35,000
Actual total variable manufacturing overhead $ 25,146
Actual total fixed manufacturing overhead $ 39,400

What was the total of the variable overhead rate and fixed manufacturing overhead budget variances for the month?

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