McKenna Company planned to produce 900 units during April with a total overhead budget of $12,400. However, while manufacturing the 1,000 units the microcomputer that contained the month's cost information broke down. With the computer out of commission, the accountant has been unable to complete the variance analysis report. The information missing from the report is lettered in the following set of data:

Variable overhead: Standard cost per unit: 0.4 labour hour at $4 per hour

Actual costs: $2,100 for 376 hours Flexible budget:

a Total flexible-budget variance:

b Variable overhead rate variance:

c Variable overhead efficiency variance:

d Fixed overhead: Budgeted costs:

e Actual costs:

f Flexible-budget variance: $500 favourable Required: Compute the missing elements in the report represented by the lettered items.