252Fweb 3 5 points In addition to other costs, Rooney Telephone Company planned to incur $478,720 of fixed manufacturing overhead in making 352,000 telephones. Rooney actually produced 359.000 telephones, incurring actual overhead costs of $471720. Rooney establishes its predetermined overhead rate based on the planned volume of production (expected number of telephones). Required: a. Calculate the predetermined overhead rate, (Round your answer to 2 decimal places.) b. Determine the fixed cost spending variance and indicate whether it is favorable in or unfavorable (U). (Select "None" if there is no effect (.e., zero variance).) c. Determine the fixed cost volume variance and indicate whether it is favorable (1) or unfavorable (U). (Select "None" if there is no effectie, zero variance)) Book Print References D a Predetermined overhead rato Total feed cost spending variance Total forced cost volume variance per unit C