The following data for February has been provided by Gillard Corporation. Denominator level of activity. Budgeted fixed manufacturing overhead costs. Actual level of activity. Standard machine-hours allowed for the actual output... Actual fixed manufacturing overhead costs 3,700 machine-hours $68,820 4,100 machine-hours 4,000 machine-hours $69,960 Fixed component of the predetermined overhead rate: $18.60 per machine hour A. Compute the budget variance for February (show computations): B. Compute the volume variance for February (show computations)