4. Overhead (OH) Variances: Better Than That Co. provided the following information regarding Factory Overhead (OH) from its flexible OH budget. The company has an operating capacity of 15,000 units and expects to operate at 80% of its productive capacity (i.e. expects to operate at 12,000 units, which is 80% 15,000): Flexible OH Budget: 90% Operating Levels % of capacity) 60% 70% 80% 9,000 10,500 12,000 13,500 DLL 15,750 DLL 18,000 DLh 13,500 20,250 DLh Budgeted output (units) Budgeted DL hours Budgeted OH: Variable OH $51,300 Fixed OH $56,880 $59,850 $56,880 $116,730 $68,400 $56,880 $125,280 $76,950 $56,880 $133,830 Total OH $108,180 During the current month, the company actually operated at 70% capacity and actually used 16,000 DL hours to produce 10,500 units. The following actual overhead costs were incurred: Actual Variable OH: $59,200 Actual Fixed OH: $57,000 Actual Total OH: $116,200 a. Calculate the predetermined standard OH rate per DL hour for: i. Variable OH ii. Fixed OH iii. Total OH b. Calculate the Variable OH Cost Variance. Indicate whether this variance is favorable (F) or unfavorable (U). C. Calculate the Fixed OH Volume Variance. Indicate whether this variance is favorable (F) or unfavorable (U). d. Calculate the Fixed OH Cost Variance. Indicate whether this variance is favorable (F) or unfavorable (U). e. Calculate the Total OH Cost Variance. Indicate whether this variance is favorable (F) or unfavorable (U)