Kask Company makes watches. For 2017, the company expected fixed overhead costs of $387,600.Kask uses direct labor-hours to allocate fixed overhead and anticipates 11,400 hours during the year for an expected output of 570,000 units. An equal number of units are budgeted for each month. During October, 52,000 watches were produced and $29,800 was spent on fixed overhead.

Calculate the following: 

a. the fixed overhead rate for 2017; 

b. the fixed overhead spending variance for October;

c. the production-volume variance for October.