4. Overhead (OH) Variances: Say Something Company provided the following information regarding Factory Overhead (OH) from its flexible OH budget. The company has an operating capacity of 50,000 units and expects to operate at 80% of its productive capacity (i.e. at 40,000 units, which is 80%*50,000): 60% 30,000 18,750 DLh Operating Levels (% of capacity) 70% 80% 35,000 40,000 21,875 DLh 25,000 DLh 90% 45,000 28,125 DLL Maaaaa Flexible OH Budget: Budgeted output (units) Budgeted DL hours Budgeted OH: Variable OH Fixed OH Total OH $206,250 $50,000 $256,250 $240,625 $50,000 $290,625 $275,000 $50,000 $325,000 $309,375 $50,000 $359,375 During the current month, the company operated at 70% capacity and used 22,000 actual DL hours, producing 35,000 units. The following actual overhead costs were incurred: Actual Variable OH: Actual Fixed OH: Actual Total OH: $250,000 $55,000 $305,000 a. Calculate the predetermined standard OH rate for i. Variable OH ii. Fixed OH iii. Total OH b. Calculate the Variable OH Cost Variance Calculate the Fixed OH Volume Variance d. Calculate the Fixed OH Cost Variance C