Mercuri Company has gathered the following information:

Mercuri Company has gathered the following information: Variable manufacturing overhead costs $12,960 Fixed manufacturing overhead costs $9,990 Normal production level in labour hours 9,000 Standard labour hours 9,400 During the year, 3,240 units were produced, 10,300 hours were worked, and the actual manufacturing overhead was $21,000. Actual fixed overhead totalled $10,000. Mercuri applies overhead based on direct labour hours. Calculate the total, fixed, and variable predetermined overhead rates. (Round answers to 2 decimal places, e.g. 15.25.) Fixed predetermined ovehead rate $ per DL hour Variable predetermined ovehead rate per DL hour Total predetermined ovehead rate $ per DL hour Calculate the fixed manufacturing overhead volume variance. Fixed overhead volume variance Calculate the fixed overhead spending variance. Fixed overhead spending variance Calculate the variable overhead price variance. Variable overhead price variance $ Calculate the variable overhead quantity variance. Variable overhead quantity variance Calculate total manufacturing overhead variance. Total overhead variance