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 21,200 units in 5,300 standard direct labor hours. Actual production of 22,800 units required 6,100 actual direct labor hours.

	Original Budget				Actual Costs
Variable overhead		$	27,560			$	30,160
Fixed overhead			35,510				37,010

Required:

a. Calculate the flexed budget allowances for variable and fixed overhead for April. (Do not round intermediate calculations.)

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 April. (Round your answers to 2 decimal places.)

d. 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. (Do not round intermediate calculations.)

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).)

f. Calculate the over- or underapplied fixed overhead for April. (Do not round intermediate calculations.)