Fill in the missing numbers below. (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "O" for no effect (i.e., zero variance).) Actual variable-overhead rate per machine hour Actual machine hours per unit of output Actual fixed overhead $ 32,500 Actual production in units Standard variable-overhead rate per machine hour $ 8.00 Standard machine hours per unit of output 4 hours Budgeted fixed overhead $ 25,000 Budgeted production in units 12,500 Variable-overhead spending variance $ 36,000 Unfavorable Variable-overhead efficiency variance $ 96,000 Favorable Fixed-overhead budget variance $ FA 7,500 Unfavorable Fixed-overhead volume variance Total actual overhead Total budgeted overhead (flexible budget) Total budgeted overhead (static budget) Total applied overhead $ 356,500 $ 425,000 $ 408,000