You brought your work home one evening, and your nephew spilled his chocolate milk shake on the variance report you were preparing. Fortunately, knowing that overhead was applied based on machine hours, you were able to reconstruct the obliterated information from the remaining data. Fill in the missing numbers below. (Hint: It is helpful to solve for the unknowns in the order indicated by the letters in the following table.)

Standard machine hours per unit of output ........................................................................................... 4 hours Standard variable-overhead rate per machine hour ............................................................................. $8.00 Actual variable-overhead rate per machine hour .................................................................................. b Actual machine hours per unit of output ................................................................................................ d Budgeted fixed overhead ....................................................................................................................... $50,000 Actual fixed overhead ............................................................................................................................. a Budgeted production in units ................................................................................................................. 25,000 Actual production in units ....................................................................................................................... c Variable-overhead spending variance ................................................................................................... $ 72,000 U Variable-overhead efficiency variance ................................................................................................... $192,000 F Fixed-overhead budget variance ........................................................................................................... $ 15,000 U Fixed-overhead volume variance ........................................................................................................... g Total actual overhead .............................................................................................................................. $713,000 Total budgeted overhead (flexible budget) ............................................................................................ e Total budgeted overhead (static budget) ............................................................................................... f Total applied overhead ........................................................................................................................... $816,000