Wangerin Corporation applies overhead to products based on machine-hours. The denominator level of activity is 8,100 machine-hours. The budgeted fixed manufacturing overhead costs are $292,410. In April, the actual fixed manufacturing overhead costs were $298,080 and the standard machine-hours allowed for the actual output were 8,400 machine-hours. Required: a. Compute the budget variance for April. b. Compute the volume variance for April. (Input all amounts as positive values.)