Felux Corporation Has Provided the Following Data for October Required:
A

Felux Corporation has provided the following data for October. $\begin{array}{llcc} \text { Denominator level of activity........................ } &1,300&\text { machine-hours}\\ \text {Budgeted fixed manufacturing overhead costs } &\$49,790\\ \text { Standard machine-hours allowed for the actual } &\\ \text { output .........................................................} &1,600&\text { machine-hours}\\ \text { Actual fixed manufacturing overhead costs....} &\$49,050\\\end{array}$

Required:
a.Compute the budget variance for October.Show your work!
b.Compute the volume variance for October.Show your work!