Brockney incorporated bases its manufacturing overhead budget on budgeted direct labor-hours, The vatiable overhead rate is 5140 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $113,460 per month, which includes depreciation of $19,760. All other fixed manufacturing overhead costs represent current cash flow5. The July direct labor budget indicates that 9,300 direct labor hours will be required in that month Required: 1. Determine the cash disbursements for manufacturing overhead for July: 2. Determine the predetermined overhead rate for July. (Round vour answer to 2 decimal places.) Freytiag Corporation's variable overhead is applied on the basis of direct labor-hours. The company has established the following variable overhead standards for product NO6C: Standard direet labor-houra ftandard variablo overbond rate 4.1 hours per unit of nore The foliowing data pertain to the most recent month's operations during which 2,200 units of product No6C were made: Aotuna direet labor-hours worked Aetwel variable overthead incurred 553,900 Required: a. What was the variable overhead rate variance for the month? b. What was the variable overhead efficiency variance for the month? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)