What was the overall fixed manufacturing overhead volume


Rostad Corporation applies manufacturing overhead to products on the basis of standard machine-hours. Budgeted and actual overhead costs for the most recent month appear below:

Original Budget Actual Costs
Variable overhead costs:
Supplies $7,900 $8,090
Indirect labor 10,730 10,080
Fixed overhead costs:
Supervision 15,710 14,500
Utilities 15,000 15,050
Factory depreciation 60,140 61,300
Total overhead costs $109,480 $109,020

The company based its original budget on 7,900 machine-hours. The company actually worked 7,860 machine-hours during the month. The standard hours allowed for the actual output of the month totaled 7,790 machine-hours. What was the overall fixed manufacturing overhead volume variance for the month?

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Accounting Basics: What was the overall fixed manufacturing overhead volume
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