Byrd company produces one product a putter called GO-PUTTER Byrd uses a standard cost system and determines that it should take one hour of direct labor to produce one GO-PUTTER. The normal production capacity for this putter is 100,000 units per year. The total budgeted overhead at normal capacity is 850,000 comprised of 250,000 of variable cost and 600,000 on fixed costs. Byrd applies overhead on the basis of direct labor hours. During the current year Byrd produced 95,000 putters worked 94,000 direct labor hours and incurred variable overhead cost of 256,000 and fixed overhead cost 600,000.

a)compute the predetermined variable overhead rate and the predetermined fixed overhead rate

b) compute the applied overhead for Byrd for the year.

c) Compute the total overhead variance