Kojima Company is planning to produce 600,000 power drills for the coming year. The company uses direct labour hours to assign overhead to products. Each drill requires 0.75 standard hours of labour for completion. The total budgeted overhead was $1,777,500. The total fixed overhead budgeted for the coming year is $832,500. Predetermined overhead rates are calculated using expected production, measured in direct labour hours. Actual results for the year are:

Actual production (units)

594,000

Actual direct labour hours

446,000

Actual variable overhead

$928,000

Actual fixed overhead

$835,000

1. Compute the applied fixed overhead.
2. Compute the fixed overhead spending and volume variances.
3. Compute the applied variable overhead.
4. Compute the variable overhead spending and efficiency variances.

Complete (3) and (4) ONLY.Ignore (1) and (2).

Remember to enter numeric amounts without a $ or , (a comma). If the answer is $20,000.00, then enter the number as 20000. Remember to round to 2 decimal places. For numbers such as 1.456, round up to 1.46 and for numbers such as 1.452, round down to 1.45

These are my answers but its saying I only got 8/10 so i'm not sure what is wrong

The variable overhead rate is $

___2.10___per direct labour hour.NOTE:round this number to the nearest penny!

The variable overhead spending variance is $

___17000___,___F___(F, U).

The variable overhead efficiency variance is $

___1050___,___U___(F, U).