Overhead information for Cran-Mar Company for October follows:

Total overhead incurred	$	30,400
Budgeted fixed overhead	$	7,129
Total standard overhead rate per machine-hour (MH)	$	4.94
Standard variable overhead rate per MH	$	3.40
Standard MHs allowed for the units manufactured		4,000

Required:
1.	What is the standard fixed factory overhead rate per machine-hour? (Round your answer to 2 decimal places.)

2.	What is the denominator activity level that was used to establish the fixed overhead application rate? (Round your answer to the nearest whole number.)

3.	Calculate the following overhead variances for October: (Round your answers to the nearest whole dollar amount.)
	a. Total flexible-budget variance for factory overhead.
	b. Fixed overhead production volume variance.
	c. Total factory overhead cost variance.

Flexible Budget Controllable				Produciton Volume
Variance	$	Unfavarable/Favorable		Variance	$	Unfavarable/Favorable
			Total Factory Overhead Variance		$ .	Unfavarable/Favorable