Laura's Fleet Feet, Inc., produces dance shoes for stores all over the world. While the pairs of shoes are boxed individually, they are crated and shipped in batches. The shipping department records both variable direct batch-level costs and fixed batch-level overhead costs. The following information pertains to shipping costs for 2017. (Click to view the information.) Read the requirements. Data table Pairs of shoes shipped Average number of pairs of shoes per crate Packing hours per crate Variable direct cost per hour Fixed overhead cost Amounts Static-Budget Actual Results 200,000 171,000 10 9 1.1 hours 1.2 hour 69 SA 21 $ 20 66,000 $ 68,500 Requirements 1. What is the static budget number of crates for 2017? 2. 3. 4. 5. 6. What is the flexible budget number of crates for 2017? What is the actual number of crates shipped in 2017? Assuming fixed overhead is allocated using crate-packing hours, what is the predetermined fixed overhead allocation rate? For variable direct batch-level costs, compute the price and efficiency variances. For fixed overhead costs, compute the spending and the production-volume variances. Requirement 1. What is the static budget number of crates for 2017? Determine the formula to calculate the amount. Then, enter the amounts in the formula to calculate the static budget number of crates. = Static budget number of crates