During December 2013, Amin Corp. manufactured products requiring 8,000 standard labor hours. The following variance and actual information is available:

Labor rate variance ............ $ 4,500 U

Labor efficiency variance .......... 12,000 U

Actual variable overhead ..........162,000

Actual fixed overhead ........... 84,000

Amin Corp.’ s standard costs for labor and overhead were set at the beginning of 2013 and have remained constant through the year as follows:

Direct labor (4 hours × $ 12 per hour) ........ $ 48

Factory overhead (10,000 DLHs expected capacity)

Variable (4 hours × $ 16 per direct labor hour) .... 64

Fixed (4 hours × $ 9 per direct labor hour) ....... 36

Total unit conversion cost ..............$ 148

Calculate the following unknown amounts:

a. Number of units manufactured

b. Total applied factory overhead

c. Volume variance

d. Variable overhead spending variance

e. Variable overhead efficiency variance

f. Total actual overhead