Patton Corp. uses a standard cost system to account for the costs of its one products. Budgeted fixed overhead is $172,000, budgeted production is 4,000 per month, and practical capacity is 5,000 units. During November, Patton produced 3,900 units. Fixed overhead incurred totaled $165,420. Assume Patton calculates its fixed overhead rate based on budgeted production. a. What is the fixed overhead rate? b. What is the fixed overhead volume variance? (Do not round intermediate calculations. Round your final answer to nearest dollar amount.) c. By how much was fixed overhead over- or underapplied? (Do not round intermediate calculations. Round your final answer to nearest dollar amount.) Now assume Patton calculates its fixed overhead rate based on practical capacity. d. What is the fixed overhead rate? (Round your final answer to the nearest dollar amount.)