Normal capacity for Baltimore Products Company is 50,000 direct labor hours, The actual capacity attained for fiscal year ended June 30, 19A, was 43,000 hours. it is estimated that 40,000 hours will be worked in the next fiscal period, Fixed factory overhead is R$ 200,000, and variable factory overhead is R$ 6.69 per direct labor hour. Required: () Assuming normal capacity, compute (a) the factory overhead rate, (b) the fixed part of the factory overhead rate, and (c) the 19A idle capacity variance.