Factory overhead of the Sunshine Co. for the month of May 2019 has been estimated as follows:

Fixed factory overhead.. $ 180,000

Variable factory overhead..$ 330,000

Estimated direct labour hours..300,000

Actual production attained for the month 280,000 direct labour hours, Actual factory overheads were Rs.456,000.

Required: (a) Factory overhead applied rate.

2. Idle capacity variance.
3. Spending variance.

Under or over-applied factory overhead.