Sultzer 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: $\begin{array}{lrr}&\text { Original Budget }&\text {Actual Costs }\\text { Fixed overhead costs: }\
\text {Supervision. }&\$ 18,900 & \$ 19,090 \
\text { Utilities.}&3,400 & 3,190 \
\text {Factory depreciation. }&9,800 & 9,660 \
\text {Total overhead cost }&\$ 32,100 & \$ 31,940 \
\end{array}$ The company based its original budget on 3,000 machine-hours. The company actually worked 2,730 machine-hours during the month. The standard hours allowed for the actual output of the month totaled 2,690 machine-hours. What was the overall fixed manufacturing overhead budget variance for the month?

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The Answer of Sultzer 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: $\begin{array}{lrr}&\text { Original Budget }&\text {Actual Costs }\\text { Fixed overhead costs: }\
\text {Supervision. }&\$ 18,900 & \$ 19,090 \
\text { Utilities.}&3,400 & 3,190 \
\text {Factory depreciation. }&9,800 & 9,660 \
\text {Total overhead cost }&\$ 32,100 & \$ 31,940 \
\end{array}$ The company based its original budget on 3,000 machine-hours. The company actually worked 2,730 machine-hours during the month. The standard hours allowed for the actual output of the month totaled 2,690 machine-hours. What was the overall fixed manufacturing overhead budget variance for the month?

Sultzer Corporation Applies Manufacturing Overhead to Products on the Basis