QUESTION 8 Uniform Company has developed standard overhead costs based on a capacity of 180,000 machine hours as follows: Standard costs per unit: Variable portion 2 hours @ $3 = $ 6 Fixed portion 2 hours @ $5 = 10 $16 During April, 85,000 units were scheduled for production, but only 80,000 units were actually produced. The following data relate to April: Actual machine hours used were 165,000. Actual overhead incurred totaled $1,378,000 ($518,000 variable plus $860,000 fixed). All inventories are carried at standard cost. Requirement: Calculate manufacturing overhead variances.