$OH$ variances

KrisKross Inc.$\text{'}$s total predetermined overhead rate is $$50$ per hour based on a monthly capacity of $59,400$ machine hours. Overhead is $30$ percent variable and $70$ percent fixed.

a$.$ What were standard hours for September? $61,200,$ standard hours

b$.$ What is total monthly budgeted fixed overhead cost? $$

c$.$ What is the controllable overhead variance?

Note: Do not use a negative sign with your answer.

$$

d$.$ What is the noncontrollable overhead variance?

Note: Do not use a negative sign with your answer.

$$30,100$