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Halves Manufacturing Company (HM) bases its foed overhead rate on practical capacity of 98.000 units per year Budgeted and actual results for the most recent year follow Food manufacturing overhead Number of units produced $ Budgeted 759,500 $ 88.000 Actual 740.000 93.000 Required: 1. Calculate the fixed overhead rate based on practical capacity for HMC (Round your answer to 2 decimal place.) Fred Overhead Rate per unit 2. Calculate the fixed overhead spending variance for HMC indicate the effect of each variance by selecting "F" for favorable. "U" for unfavorable Fred Overhead Spending Variance 3. Calculate the expected (planned) capacity variance for HMC. (Indicate the effect of each variance by selecting" decimal places.) Expected (Planned) Capacity Variance 4. Calculate the unexpected (unplanned) capacity variance for HMC (Indicate the effect of each variance by selectin decimal places.) Unexpected (Unplanned) Capacity Variance