Copa Corporations accountant left for a vacation before completing the monthly cost variance report. The corporations president has asked you to complete the report. The following data are available (capacities are expressed in machine hours.)

Actual machine hours	17,100
Standard machine hours allowed	17,500
Actual variable overhead	(a)
Standard variable overhead rate	$2.50
Variable overhead spending variance	750 (f)
Variable overhead efficiency variance	(b)
Actual fixed overhead	(c)
Budgeted fixed overhead	$153,000
Fixed overhead budget variance	$1,300 (u)
Fixed overhead volume variance	$4,500 (f)
Normal capacity in machine hours	(d)
Standard fixed overhead rate	(e)
Fixed overhead supplied	(f)

Variable overhead efficiency variance: $1,000 (f)

Normal capacity in machine hours 17,000 hours

Fixed overhead applied $157,500

Required:

Analyze the data and fill in the missing amounts. {Hint: Using the structure of Exhibits 6 and 7 to guide you analysis. Solve for (f) before solving for (c) and (d)}