All Out Bagels manufactures a variety of bagels. For the 2022 operating year, the company has set up the following budgets: . . Fixed Manufacturing Overhead budget, $3,600,000 Total Customer demand - 1,200,000 bagels The company plans to produce and sell 4 types of bagels. Each bagel is to be allocated the same FMOH rate (based on total FMOH costs and customer demand as given above). The differences in producing each type of bagel is a variable cost. For each bagel, the quantity planned for production and variable cost per bagel are: Variable cost per bagel Bagels - budgeted to be produced Bagels - actually produced Plain Bagel $2.00 Required 420,000 416,000 Blueberry Bagel $2.60 375,000 343,000 Multi-Grain Bagel $3.10 205,000 252,000 Cinnamon Raisin Bagel $3.40 200,000 198,000 Total 1,200,000 1,209,000 The company has a May 31st year end. Assume the company has no price, rate or efficiency variances. 1. Calculated the FMOH rate. 2. Calculate the inventoriable cost per unit for each type of bagel. 3. Calculate the production-volume variance for each type of bagel and in total for the company. Were total FMOH costs over or underallocated?