Lynwood Company produces surge protectors. To help control costs, Lynwood employs a standard costing system and uses a flexible budget to predict overhead costs at various levels of activity. For the most recent year, Lynwood used a standard overhead rate of $18 per direct labor hour. The rate was computed using practical activity. Budgeted overhead costs are $396,000 for 18,000 direct labor hours and $540,000 for 30,000 direct labor hours. During the past year, Lynwood generated the following data:

a. Actual production: 100,000 units

b. Fixed overhead volume variance: $20,000 U

c. Variable overhead efficiency variance: $18,000 F

d. Actual fixed overhead costs: $200,000

e. Actual variable overhead costs: $310,000

Required:

1. Calculate the fixed overhead rate.

2. Determine the fixed overhead spending variance.

3. Determine the variable overhead spending variance.

4. Determine the standard hours allowed per unit of product.