help solving e) fill in for foh and variances

Koontz Company manufactures a number of products. The standards relating to one of these products are shown below, along with actual cost data for May Standard Actual Cost per Cost per Unit Unit Direct materials: Standard: 1.80 feet at $1.00 per foot $ 1.80 Actual: 1.75 feet at $1.40 per foot $ 2.45 Direct labor Standard: 0.90 hours at $15.00 per hour 13.50 Actual: 0.95 hours at $14.60 per hour 13.87 Variable overhead: Standard: 0.90 hours at $6.00 per hour 5.40 Actual: 0.95 hours at $5.60 per hour 5.32 Total cost per unit $20.70 $21.64 Excess of actual cost over standard cost per unit $0.94 The production superintendent was pleased when he saw this report and commented: "This $0.94 excess cost is well within the 5 percent limit management has set for acceptable variances. It's obvious that there's not much to worry about with this product." Actual production for the month was 10,000 units. Variable overhead cost is assigned to products on the basis of direct labor-hours. There were no beginning or ending inventories of materials. A. predertemined fixed overhead rate = Budged ovrhead/budgeted labor hours = $85000/ (0.9 hoursx 10000 units) = $9.44 per DLH B. fixed overhead Applied = actual labor hoursX Pre-determined rate (0.95 hourX 10000 units) X 9.44 $89,680 = C. overapplied fixed overhead = fixed overhead that would have been Applied-actual fixed overhead = 89680 - 88000 $1,680 journal entry' accounts debit Credit Fixed overhead 1680 COGS 1680 To record over-applied overhead. D. Fixed overhead included in COGS = 89680 - 1680 $88.000 Perry Company Budget Report Month Ending May 31, 20xx Flexible Variance F/U Budget (2)=(1)-(3) (3) Planning Budget (1) F/U Variance (4)=(3)-(5) Actual Results (5) units Sales Revenue Cost of Goods Sold: DM DL VOH FOH Total COGS DOMITI S&A Expense NOI