C o s Incorporat makes a single product-a cooling coil used in commercial refriger . The company has a standard of system in which it applies overhead to this product based on the standard bharbeurs allowed for the actual output of the period. Data cering the most recent year appear below: Budgeted (Planned) Overhead: Budgeted variable manufacturing overheads 82,450 Budgeted fixed manufacturing overhead Budgeted production Actual production 25,000 units 20,000 units Standard Hours needed per Product Unit 1.70 DLH Actual variable manufacturing overhead Actual fixed manufacturing overhead Actual hours $74,812 312,975 31,700 labor-hours Using the table above as needed, answer the following four questions. 27. The variable overhead rate variance is: A) $14,280 F B) $13,314 U C) $14,280 U D) $13,314 F 28) The variable overhead efficiency variance is: A) S4,462 F B) $5,428 U C) $4,462 U D) $5,428 F 29) The fixed overhead budget variance is: A) $13,000 F B) $13,000 U C) $52,195 F D) $52,195 U 30) The fixed overhead volume variance is: A) $52,195 U B) 565,195 U C) 565,195 F D $52,195 F