$16.$ RPC Corporation incurs $$22,000$ of variable overhead costs for $8,000$ units. Use the information below to calculate the following if the company allocates factory overhead by machine hours:

RPC Corporation

Factory Overhead Cost Budget

For the Three Months Ending December $31,2015$

Percent of normal capacity $75\%100\%125\%$

Units produced $7,50010,00012,500$

Machine hours $(0\mathrm{.}5$ hr$.$ per unit$)3,7505,0006,250$

Budgeted factory overhead:

Variable costs:

Indirect factory labor $ $7,500$ $$10,000$ $$12,500$

Indirect materials $5,2507,0008,750$

Utilities $6,7509,00011,250$

Total variable cost $$19,500$ $$26,000$ $$32,500$

Fixed costs:

Supervisor salaries $$18,200$ $$18,200$ $$18,200$

Depreciation $12,50012,50012,500$

Total fixed cost $$30,700$ $$30,700$ $$30,700$

Total factory overhead cost $$50,200$ $$56,700$ $$63,200$

a$.$ Variable factory overhead rate

b$.$ Variable factory overhead controllable variance

c$.$ Is the variable factory overhead controllable variance favorable or unfavorable?

$17.$ Use the information in Exercise $16$ to determine the following for RPC Corporation:

a$.$ Fixed factory overhead rate

b$.$ Fixed factory overhead volume variance

c$.$ Is the fixed factory overhead volume variance favorable or unfavorable?