2. Show how the dollar105.000. Applied figure in the Manufacturing Overhead account was computed. (Round your per hour value to 2 decimal places.) standard hours x per hour 3. Analyze the dollar7,750 underapplied overhead figure in terms of the variable overhead rate and efficiency variances and the fixed overhead budget and volume variances. (Indicate the effect of each variance by selecting 'F' for favorable, 'U' for unfavorable, and 'None' for no effect (i.e., zero variance).)Problem 10A-9 Applying Overhead; Overhead Variances [LO1O-3, LO1O-4] Chilczuk, SA., of Gdansk, Poland, is a major producer of classic Polish sausage. The company uses a standard cost system to help control costs.Manufacturing overhead is applied to production on the basis of standard direct labor-hours. According to the company?s flexible budget, the following manufacturing overhead costs should be incurred at an activity level of 17,000 labor-hours (the denominator activity level)