TB Problem Qu. 10A-160 Wangerin Corporation applies overhead ngerin Corporation applies overhead to products based on machine-hours. The denominator level of activity is 8,700 machine- hours. The budgeted fixed manufacturing overhead costs are $319,290. In April, the actual fixed manufacturing overhead costs were $325,380 and the standard machine-hours allowed for the actual output were 9,000 machine-hours. Required: b. Compute the volume variance for April. (Input all amounts as positive values.) a. Budget variance b. Volume variance