Desormeausx Corporation applies manufacturing overhead to products on the basis of standard machine-hours. The budgeted fixed manufacturing overhead cost for the most recent month was $21,600 and the actual fixed manufacturing overhead cost for the month was $21,120. The company based its original budget on 5,400 machine-hours. The standard hours allowed for the actual output of the month totaled 5,850 machine hours.
a. What was the overall fixed manufacturing overhead budget variance for the month?
b. What was the fixed overhead rate
c. What was the volume variance.