Cholla Company's standard fixed overhead rate is based on budgeted fixed manufacturing overhead of $17,400 and budgeted production of 30,000 units. Actual results for the month of October reveal that Cholla produced 28,000 units and spent $16,500 on fixed manufacturing overhead costs. Calculate Cholla's fixed overhead rate and the fixed overhead volume variance. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Round "Fixed Overhead Rate" to 2 decimal places.) Fixed Overhead Rate per Unit Fixed Overhead Volume Variance During May, Camino Corp. purchased direct materials for 4,400 units at a total cost of $57,200. Camino's standard direct materials cost is $12.00 per unit. Prepare the journal entry to record this transaction. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the purchase of materials. Note: Enter debits before credits. Transaction General Journal Debit Credit a Record entry Clear entry View general journal Andora Company reported the following information for the month of November. The standard cost of labor for the month was $38,100, but actual wages paid were $40,800. Andora has calculated its direct labor rate and efficiency variances to be $630 favorable and $3,330 unfavorable, respectively. Prepare the necessary journal entry to record Andora's direct labor cost for the month, assuming that standard labor costs are recorded directly to Cost of Good Sold. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record direct labor cost for the month. Note: Enter debits before credits. Transaction General Journal Debit Credit a Record entry Clear entry View general journal