Presented here are the original overhead budget and the actual costs incurred during Apil for Piccolo, Inc. Piccolo's managers relate overhead to direct labor hours for planning, control, and product costing purposes. The onginal budget is based on budgeted production of 10 labor hours. Actual production of 11,200 units required 6,200 actual direct labor hours ,400 units in 5,200 standard direct Variable overhead Fixed overhead $17,680 39,520 $20.280 42.900 Required a. Calculate the flexed budget allowances for variable and fixed overhead for April (Do not round intermediate calculations.) Variable flexed budget Fixed flexed budget b. Calculate the direct labor efficiency variance for April expressed in terms of direct labor hours (Indicate the effect of each variance by selecting "F" for favorable, "u" for unfavorable, and None" for no effect (i.e., zero variance).) c. Calculate the predetermined overhead application rate for both variable and fixed overhead for Apri Round your answers to 2 decimal places) Predetermined overhead application rate per hour d. Calculate the fixed and vaniable overhead applied to production during April if overhead is applied on the basis of standard hours allowed for actual production achieved (Do not round intermediate eaiculations.) Overhead applied e. Calculate the fixed overhead budget and volume variances for April. (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e, zero variance)) Fixed overhead budget varlance Fixed overhead volume varlance