Explanations are greatly appreciated ! Note: These are not different questions, just showing the charts for the questions. Only need part 2 & 3. Thanks !

Chilczuk, S.A., of Gdansk, Poland, is a major producer of classic Polish sausage. The company uses a standard cost system to help control costs. Manufacturing overhead is applied to production on the basis of standard direct labor-hours. According to the company's planning budget, the following manufacturing overhead costs should be incurred at an activity level of 16,000 labor-hours (the denominator activity level): Variable manufacturing overhead cost Fixed manufacturing overhead cost Total manufacturing overhead cost $ 36,000 68,000 $ 104,600 During the most recent year, the following operating results were recorded: 13,000 14,000 Activity: Actual labor-hours worked Standard labor-hours allowed for the actual output Cost: Actual variable manufacturing overhead cost incurred Actual fixed manufacturing overhead cost incurred $ 41,600 $ 56,000 At the end of the year, the company's Manufacturing Overhead account contained the following data: Manufacturing Overhead Actual 97,600 Applied 91,888 6,600 Management would like to determine the cause of the $6,600 underapplied overhead. Required: 1. Compute the predetermined overhead rate. Break the rate down into variable and fixed cost elements. 2. Show how the $91,000 Applied figure in the Manufacturing Overhead account was computed. 3. Breakdown the $6,600 underapplied overhead into four components: (1) variable overhead rate variance, (2) variable overhead efficiency variance, (3) fixed overhead budget variance, and (4) fixed overhead volume variance. Required 1 Required 2 Required 3 Show how the $91,000 Applied figure in the Manufacturing Overhead account was compu decimal places.) per hour Breakdown the $6,600 underapplied overhead into four components: (1) variable overhea overhead efficiency variance, (3) fixed overhead budget variance, and (4) fixed overhead effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for all amounts as positive values.) Variable overhead: Rate variance Efficiency variance Fixed overhead: Budget variance Volume variance