Part B: Long Answers. (50%). Show your calculations. 13) Your company produces X products. The fixed overhead costs for April is $725,000. The company uses direct labor-hours to allocate fixed overhead. It anticipates 300,000 hours during the year for 500,000 units. An equal number of units are budgeted for each month. During April, 43,000 units were produced and $65.000 were spent on fixed overhead. Required: a. Determine the fixed overhead rate for 20x5 based on units of input. b. Determine the fixed overhead static-budget variance for Junc. e. Determine the production-volume overhead variance for June