10 Halves Manufacturing Company (HMC) bases its fixed overhead rate on practical capacity of 91,000 units per year. Budgeted and actual results for the most recent year follow: 90 points Fixed manufacturing overhead Number of units produced Budgeted Actual $ 668,85 $ 650, eee 81,000 85,000 Required: clock 1. Calculate the fixed overhead rate based on practical capacity for HMC. (Round your answer to 2 decimal place.) Foed Overhead Rate per unit References 2. Calculate the fixed overhead spending variance for HMC. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable.) Foed Overhead Spending Varance 3. Calculate the expected (planned) capacity variance for HMC Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable. Round Fixed overhead rate to 2 decimal places.) pochod (Plamed Capacry Variance 10 10 points 3. Calculate the expected (planned) capacity variance for HMC. (Indicate the effect of each variance by selecting "F" for favorable. "U" for unfavorable. Round Fixed overhead rate to 2 decimal places.) Dock Expected (Planned) Capacity Variance Does 4. Calculate the unexpected (unplanned capacity variance for HMC (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable. Round Fixed overhead rate to 2 decimal places.) Unexpected Unlamad) Capacity Vans