Graystone's production budget for September called for making $60,000$ units of a single product. The firm's production standards

allow one$-$half of a machine hour per unit produced. The fixed overhead budget for September was $$54,000.$ Graystone uses an

absorption costing system. Actual activity and costs for September were:

Required:

a$.$ Calculate the predetermined fixed overhead application rate per machine hour that would be used in September.

Note: Round your answer to $2$ decimal places.

b$.$ Calculate the number of machine hours that would be allowed for actual September production.

c$.$ Calculate the fixed overhead applied to work in process during September.

Note: Do not round intermediate calculations.

d$.$ Calculate the over$-$ or underapplied fixed overhead for September.

e$.$ Calculate the fixed overhead budget and volume variances for September.

Note: Do not round intermediate calculations. Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for

unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$