Wangerin Corporation applies overhead to products based on machine$-$hours. The budgeted fixed overhead costs are $$240,810$ based on a normal level of activity is $6,900$ machine$-$hours. In April, the actual fixed overhead costs were $$245,640$ and the standard machine$-$hours allowed for the actual output were $6,950$ machine$-$hours.

Required:

a$.$ Compute the budget$/$spending variance for April.

b$.$ Compute the volume variance for April.