Flick Company uses a standard cost system in which manufacturing overhead is applied to units of product on the basis of standard direct labor-hours. The company's total budgeted variable and fixed manufacturing overhead costs at the denominator level of activity are $20,000 and $30,000 respectively. The predetermined manufacturing overhead rate is $2.50 per direct labor-hour. The standards call for 2 direct labor-hours per unit of output produced. The company produced 11,500 units of product and worked 22,000 direct labor-hours. Actual costs were $22,500 for variable overhead and $31,000 for fixed overhead.

Required:

a. What is the denominator level of activity for the period?

b. What was the variable overhead spending variance and is it favorable or unfavorable?

c. What was the variable overhead efficiency variance and is it favorable or unfavorable?

d. What was the fixed overhead spending variance and is it favorable or unfavorable?

e. What was the fixed overhead production-volume variance and is it favorable or unfavorable?

f. Did they over or under-apply total manufacturing overhead costs? (provide the amount).