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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 allowed for the actual output of the period. Data concerning the most recent year appear below:

Exercise 1OA-1 (Algo) Fixed Overhead Variances [LO10-4] Primara Corporation has a standard cost system in which it applies overhead to products based on the standard direct laborhours allowed for the actual output of the period. Data concerning the most recent year appear below: Total budgeted 'Fixed overhead cost 'For the year $ 561,666 Actual fixed overhead cost 'For' the year $ 495,666 Budgeted direct labor-hours (denominator level of activity) 66,666 Actual direct labor-hours 67,666 Standard direct labor-hours allowed 'For the actual output 64,666 l Required: 1. Compute the xed portion of the predetermined overhead rate for the year. (Round Fixed portion of the predetermined overhead rate to 2 decimal places.) 2. Compute the xed overhead budget variance and volume variance. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.). Input all amounts as positive values.) 1. Fixed portion of the predetermined overhead rate __ S Uvg 2. Budget variance Volume variance