Baxter Company sold 9,000 units at $135 per unit. Normal production is 9,400 units. Standard: 5 yards per unit at $6.30 per yard Standard: 2.00 hours per unit at $15.00 Standard: Varlable overhead at $1.05 per unlt Standard: Fixed overhead $211,500 (budgeted and actual amount) Actual yards used: 45,760 yards hours at $6.25 per yard Actual hours worked: 17,750 hours at $14.90 per hour Actual total factory overhead: $238,000 numbers. Do not round fixed overhead rate calculation when determining fixed factory overhead volume variance