Normal and Expected Actual Capacity. Theoretical capacity for Cybertech Company is $80,000$ direct labor hours, and normal capacity is $50,000$ direct labor hours. The actualASS.capacity attained for the fiscal year ended June $30,20$A$,$ was $43,000$ hours. It is estimated that $40,000$ hours will be worked in $20$B$.$ Fixed factory overhead is $$400,000,$ and variable factory overhead is $$6\mathrm{.}69$ per direct labor hour.Required:$($a$)$ Using the normal capacity, compute $($a$)$ the factory overhead rate, and $($b$)$ the fixed part of the factory overhead rate.$($b$)$ Using expected actual capacity for $20$B$,$ compute $($a$)$ the factory overhead rate, and $($b$)$ the fixed part of the factory overhead rate.