A manufacturing company has a standard costing system based on direct labor hours (DLHs) as the measure of activity . data from the company's flexible budget for manufacturing overhead are given below :

Denominator level of activity3,700 DLHs

Overhead costs at the denominator activity level:

Variable overhead costP28,490

Fixed overhead costP47,545

The following data pertain to operations for the most recent period:

Actual hours3,900 DLHs

Standard hours allowed for the actual output3,850 DLHs

Actual total variable overhead costP29,445

Actual total fixed overhead costP47,995

26. What is the predetermined overhead rate to the nearest cent?

27. How much overhead was applied to products during the period to the nearest peso?

28. What was the variable overhead spending variance for the period to the nearest peso?

29. What was the variable overhead efficiency variance for the period to the nearest peso?

30. What was the fixed overhead budget variance for the period to the nearest peso?

31. What was the fixed overhead volume variance for the period to the nearest peso?