Overhead information for Cran$-$Mar Company for October follows:

Required:

What is the standard fixed factory overhead rate per machine hour $($MH$)?$

What is the denominator activity level that was used to establish the fixed factory overhead application rate?

Two$-$way analysis $($breakdown$)$ of the total factory overhead cost variance: calculate the following factory overhead cost variances

for October and indicate whether each variance is favorable $($F$)$ or unfavorable $($U$).$

a$.$ Total flexible$-$budget variance.

b$.$ Production volume variance.

c$.$ Total overhead cost variance.

Calculate the production volume variance and indicate whether the variance is favorable $(F)$ or unfavorable $($U$).$