Presented here are the original overhead budget and the actual costs incurred during April for Piccolo, Inc. Piccolo's managers relate overhead to direct labor hours to planning, control, and product costing purposes. The original budget is based on budgeted production of 16.400 units in 4.100 standard direct labor hours. Actual production of 18000 units required 5000 actual direct labor hours. a. Calculate the flexed budget allowance for variable and fixed overhead for April. b. Calculate the direct labor efficiency variance for April expressed in terms of direct labor hours. c. Calculate the predetermined overhead application rate for both variable and fixed overhead for April. d. Calculate the fixed and variable overhead applied lo production during April if overhead is applied on the basis of standard hours allowed for actual production achieved. e. Calculate the fixed overhead budget and volume variances for April. f. Calculate the over-or under applied fixed overhead for April