Presented here are the original overhead budget and the actual costs incurred during April for Piccolo, Inc. Piccolos managers relate overhead to direct labor hours for planning, control, and product costing purposes. The original budget is based on budgeted production of 13,200 units in 4,400 standard direct labor hours. Actual production of 14,400 units required 5,000 actual direct labor hours.

Original Budget has Variable overhead $21,120 and Fixed overhead $34,320. Actual Costs has Variable overhead $23,720 and Fixed overhead $35,700.

a.

Calculate the flexed budget allowances for variable and fixed overhead for April.

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.)

C.

Calculate the predetermined overhead application rate for both variable and fixed overhead for April. (Round your answers to 2 decimal places.)

.	Calculate the fixed and variable overhead applied to production during April if overhead is applied on the basis of standard hours allowed for actual production achieved.

Calculate the fixed overhead budget and volume variances for April. (Round your intermediate calculations to 2 decimal places. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable.)

Calculate the over- or underapplied fixed overhead for April.