La-Z Co. applies overhead on the basis of direct labor hours. Selected data from La-Zs second quarter budgets appear below: Production Budget: 17,000 units to be produced Direct Labor Budget 1.5 labor hours to produce a single unit Overhead Budget: $153,000 of fixed overhead cost Actual data for the second quarter is as follows: Units produced: 20,000 Labor hours worked: 30,500 Actual Fixed Overhead cost: $148,000 a. The total estimated labor hours for the second quarter would be hours. b. The budgeted fixed overhead rate per direct labor hour is $ per direct labor hour. c. The standard quantity of labor hours allowed for a single unit is hours. d. The fixed overhead spending variance is $