During December 2021, Amin Corp. actually manufactured products requiring 12,000 standard labor hours. The following variance and actual information is available: Direct Labor efficiency variance $12,000 Unfavorable Actual variable overhead $162,000 Actual fixed overhead $ 84,000

Amin Corp.s standard costs for labor and overhead were set at the beginning of 2021 and have remained constant throughout the year as follows: Direct labor (4 hours @ $12 per hour) $48 Factory overhead (based on 10,000 DL hours expected capacity): Variable ($16 per DL hour) $64 Fixed ($9 per DL hour) $36 Total unit conversion cost $148

For the month of December 2021, Compute 1. The number of actual units manufactured. 2. The variable manufacturing overhead spending variance. 3. The variable manufacturing overhead efficiency variance. 4. The fixed manufacturing overhead spending variance. 5. The fixed manufacturing overhead production-volume variance.

6. The total over/under-applied manufacturing overhead.