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Primara Corporation has a standard cost system in which it applies overhead to products based on the standard direct labor-hours al lowed for the actual output of the period. Data conceming the most recent year appear below $476,000 $471,500 Total budgeted fixed overhead cost for the year Actual fixed overhead cost for the year Budgeted standard direct labor-hours (denominator level of activity) Actual direct labor-hours Standard direct labor-hours allowed for the actual output 70,000 71,000 68,000 Required 1 Compute the ftixed portion of the predetermined overhead rate for the year Flxed overhead Denominator level of activity Fixed portion of the predetermined overhead rate overhead budget variance and volume variance (Round Fixed portion of the predetermined overhead indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and rate to 2 decimal places. "None" for no ettect (i.e., zero variance.)) Budget Variance Actual fixed overhead cost for the year Budgeted fixed overhead cost Budget variance Volume Varlance Fixed portion of the predetermined overhead rate Denominator hours Standard hours allowed Volume variance per DLH DLHs DLHs