#lA manufacturer of industrial equipment has a standard costing system based on machine hours (MHs) as the measure of activity. Data from the company's exible budget for manufacturing overhead are given below: Denominator Level of Activity 3,900 MHs Standard Overhead Costs at the Denominator Activitv Level: Variable Overhead lCost $33,345 Fixed Overhead Cost $61 425 The following data pertain to operations for the most recent period: _,900 MHs Standard Hours Allowed for the Actual Out-ut 3 952 MHs Actual Total Variable Overhead Cost $32,565 Actual Total Fixed Overhead Cost $60,615 a. Calculate the Predetennined WApplication Rates [POM rounded to 2 decimals? Determine the xed overhead variances c. How much overhead (in total), was applied to products during the period? Showr the breakdown