Sumida Corporation uses machine hours to apply fixed manufacturing overhead. Information for the year is as follows:

Budget Actual

Machine Hours 600,000 625,000

FMOH cost $300,000 ?

FMOH Budget Variance $9,000 Favorable

FMOH Volume Variance $6000 Favorable

Sumidas standard machine hours allowed for actual output was closest to:

The answer is 612,000 MHs

Please show your work. FMOH Actual should be $285000. I do not know how to finish.