CWB Inc. budgeted $75000 for fixed manufacturing overhead.

Its fixed manufacturing overhead rate based on practical capacity was $1.5 per unit.

1. How many units of practical capacity did CWB have?

2. The expected capacity variance computed before the period began had been 15000 U.

What were CWB's budgeted production units?

3. The unexpected capacity variance computed after the period had been over was 15000 F.

What were CWB's actual production units?