Sparkle Clean uses a standard cost system to apply factory overhead costs to units of toothpaste produced. The following facts are known:

● Both variable and fixed factory overhead costs are applied using standard machine hours allowed for the 90,000 units actually produced this year as follows: 90,000 units × ½ hour each = 45,000 hours.

● A practical capacity of 50,000 machine hours was used to develop the overhead rate for the expected 100,000 units and the budgeted fixed overhead costs of $75,000.

● The budgeted variable overhead rate is $1 per unit.

● Actual machine hours were 44,000.

● Actual fixed overhead costs for the year were $77,000.

● Actual variable overhead cost per unit was $1.10.

a. What is the budgeted fixed overhead rate per unit?

b. What was the fixed overhead spending variance for the year?

c. What was the fixed overhead volume variance for the year?

d. What was the variable overhead flexible budget variance?