50. (Variance analysis with unknowns) ATTENTION Products manufactures a neon lamp sign with the following standard conversion costs:

Direct labor (4 hours @ $12 per hour) $ 48 Factory overhead (10,000 DLH expected capacity)
Variable (4 hours @ $16 per hour) 64 Fixed (4 hours @ $8 per hour) 32 Total unit conversion cost $144 The following data are given for December, when 8,000 standard labor hours were used:
Labor rate variance $ 4,500 U Labor efficiency variance 12,000 U Actual variable overhead 153,000 Actual fixed overhead 78,000 Calculate the answers for the following unknowns:

a. Total applied factory overhead

b. Volume variance

c. Variable overhead spending variance

d. Variable overhead efficiency variance

e. Total actual overhead

f. Number of units manufactured