Mercuri Company has gathered the following information:

Variable manufacturing overhead costs$13,680Fixed manufacturing overhead costs$10,710Normal production level in labour hours9,000Standard labour hours9,500

During the year, 3,050units were produced, 10,900hours were worked, and the actual manufacturing overhead was $21,800. Actual fixed overhead totalled $10,800.

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 hourVariable predetermined ovehead rate$

per DL hourTotal predetermined ovehead rate$

per DL hour

Calculate the fixed manufacturing overhead volume variance.

Fixed overhead volume variance$

Neither favourable nor unfavourable

Unfavourable

Favourable

Calculate the fixed overhead spending variance.

Fixed overhead spending variance$

Favourable

Neither favourable nor unfavourable

Unfavourable

Calculate the variable overhead price variance.

Variable overhead price variance$

Unfavourable

Favourable

Neither favourable nor unfavourable

Calculate the variable overhead quantity variance.

Variable overhead quantity variance$

Neither favourable nor unfavourable

Unfavourable

Favourable

Calculate total manufacturing overhead variance.

Total overhead variance$

Favourable

Neither favourable nor unfavourable

Unfavourable