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