Wangerin Corporation applies overhead to products based on machine-hours. The denominator level of activity is 8,800 machine-hours. The budgeted fixed manufacturing overhead costs are $323,840. In April, the actual fixed manufacturing overhead costs were $330,000 and the standard machine-hours allowed for the actual output were 9,100 machine-hours.

Required:

a. Compute the budget variance for April.

b. Compute the volume variance for April.

(Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)