Wangerin Corporation applies overhead to products based on machine-hours. The denominator level of activity is 8,600 machine-hours. The budgeted fixed manufacturing overhead costs are $314,760. In April, the actual fixed manufacturing overhead costs were $320,780 and the standard machine-hours allowed for the actual output were 8,900 machine-hours.

Required:

a. Compute the budget variance for April.

b. Compute the volume variance for April.