Company calculates a fixed overhead rate based on budgeted fixe overhead of $$258,000$ and budgeted production of $430,000$ units. Actual results were as follows:

Number of units produced and sold $416,000$

Actual fixed overhead $ $241,500$

Required:

Calculate the fixed overhead rate based on budgeted production for See Clear.

Calculate the fixed overhead spending variance for See Clear.

Calculate the fixed overhead volume variance for See Clear.

Calculate the over$-$ or underapplied fixed overhead for See Clear.