For each of the following independent Cases A and B, fill in the missing information. The company budgets and applies production overhead costs on the basis of direct-labor hours.(Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "0" for no effect (i.e., zero variance).)

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Case A Case B 1 . Standard variable-overhead rate $ 2.50 per hour per hour 2. Standard fixed-overhead rate per hour per hour 3. Total standard overhead rate per hour $ 13.00 per hour 4. Flexible budget for variable overhead 90,000 5. Flexible budget for fixed overhead $ 210,000 6. Actual variable overhead 7. Actual fixed overhead $ 207,000 8. Variable-overhead spending variance 5,550 Unfavorable $ 2,000 Unfavorable 9. Variable-overhead efficiency variance $ 400 Favorable 10. Fixed-overhead budget variance $ 1,080 Unfavorable 11. Fixed-overhead volume variance $ 3,600 Unfavorable 12. Under- (or over-) applied variable overhead 13. Under- (or over-) applied fixed overhead 14. Budgeted production (in units) 5,000 units units 15. Standard direct-labor hours per unit 6 hours per unit 2 hours per unit 16. Actual production (in units) units units 17. Standard direct-labor hours allowed, given actual production 36,000 hours 1,600 hours 18. Actual direct-labor hours 37,000 hours 1,500 hours 19. Applied variable overhead 20. Applied fixed overhead