Overhead is applied to production based on standard labour hours. Find the values of missing information for letters A through R in the columns for Concord and Marigold Companies. (Round per unit and per hour answers to 2 decimal places, e.g. 25.25 and other answers to 0 decimal places, eg. 125.) \begin{tabular}{|c|c|c|c|c|c|c|} \hline & & & & & & \\ \hline Number of labour hours budgeted & & 9,600 & & & 5,050 & \\ \hline \begin{tabular}{l} Standard variable overhead rate \\ per labour hour \end{tabular} & & $2 & & $ & 20,620 & \\ \hline \begin{tabular}{l} Standard labour hours allowed per \\ unit \end{tabular} & & 5 & & & 2 & \\ \hline Actual labour hours used per unit & & & & & 2.10 & \\ \hline \begin{tabular}{l} Actual variable overhead rate per \\ hour \end{tabular} & $ & & & $ & & \\ \hline \begin{tabular}{l} Fixed overhead allocation rate per \\ hour \end{tabular} & & $4 & & $ & & \\ \hline \begin{tabular}{l} Actual total variable overhead \\ costs \end{tabular} & $ & 20,620 & & & $15.088 & \\ \hline Actual total fixed overhead costs & $ & 37,770 & & & $23,350 & \\ \hline Budgeted variable overhead & & $20,100 & & $ & 14,438 & \\ \hline Budgeted fixed overhead & & $38,400 & & $ & 24,310 & \\ \hline \begin{tabular}{l} Fixed overhead allocated to \\ production \end{tabular} & $ & & & & $25.000 & \\ \hline \begin{tabular}{l} Variable overhead spending \\ variance \end{tabular} & & $520 & F & $ & & F \\ \hline \begin{tabular}{l} Variable overhead efficiency \\ variance \end{tabular} & & $870 & F & & $650 & u \\ \hline Fixed overhead volume variance & $ & & & & $960 & F \\ \hline \begin{tabular}{l} Total fixed overhead budget \\ variance \end{tabular} & & $630 & u & $ & & N \\ \hline \begin{tabular}{l} Number of budgeted units for this \\ period \end{tabular} & & & & & & \\ \hline \begin{tabular}{l} Number of actual units produced \\ this period \end{tabular} & & & & & & \\ \hline \end{tabular}