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Manuel Company predicts it will operate at $80\%$ of its productive capacity. Its overhead allocation base is DLH and its standard amount per allocation base is $0\mathrm{.}5$ DLH per unit. The company reports the following for this period.

$\backslash$table$[[,\backslash$table$[[$Flexible Budget$],[$at $80\%$ Capacity$]],\backslash$table$[[$Actual$],[$Results$]]],[\backslash$table$[[$Production $($in$],[$units$)]],51,750,46,800],[$Overhead$,,],[\backslash$table$[[$Variable$],[$overhead$]],$$$284,625,],[$Fixed overhead,$51,750,],[$Total overhead,$$336,375,328,100]]$

Compute the standard overhead rate. Hint: Standard allocation base at $80\%$ capacity is $25,875DLH,$ computed as $51,750$ units $0\mathrm{.}5DLH$ per unit.

Compute the standard overhead applied.

Compute the total overhead variance. $($Indicate the effect of the variance by selecting favorable, unfavorable, or no variance.$)$

$\backslash$table$[[\backslash$table$[[1.$ Standard overhead$],[$rate$]],,],[\backslash$table$[[2.$ Standard overhead$],[$applied$]],,],[3.$ Overhead variance,,Unfavorable$]$ Question #$4$