. web company uses a standard cost system in which manufacturing overhead is applied to units of product on the basis of machine hours. during february, the company used a denominator activity of 80,000 machine hours in computing its predetermined overhead rat
e. however, only 75,000 standard machine hours were allowed for the month's actual production. if the fixed overhead volume variance for february was $6,400 unfavorable, then the total budgeted fixed overhead cost for the month was: