Wangerin Corporation applies overhead to products based on machine-hours. The denominator level of activity is 8,000 machine- hours. The budgeted fixed manufacturing overhead costs are $288,000. In April, the actual fixed manufacturing overhead costs were $293,600 and the standard machine-hours allowed for the actual output were 8,300 machine-hours. Required: a. Compute the budget variance for April. b. Compute the volume variance for April (Input all amounts as positive values.) a. Budget variance b. Volume variance