Direct Light Limited (DLL) manufactures lampshades. It applies variable overhead on the basis of direct labor hours. Information from DLL's standard cost card follows: During August, DLL had the following actual results: Direct Light Limited(DLL) calculates a fixed overhead rate based on budgeted fixed overhead of $64,800 and budgeted production of 21,600 units. Actual results were as follows: Required: 1. Calculate the fixed overhead rate based on budgeted production for DLL. 2. Calculate the fixed overhead spending variance for DLL. 3. Calculate the fixed overhead volume variance for DLL. 4. Calculate the over- or underapplied fixed overhead for DLL