Primara Corporation has a standard cost system in which it applies overhead to products based on the standard direct labor hours allowed for the actual output of the period. Data concerning the most recent year appear below Total budgeted fixed ove Actual fixed overhead cost for the year 254,00e 25,000 27,000 26,000 Actual direct labor hours Required portion of the predetermined overhead rate for the year. (Round Fixed portion of the predetermined overhead . Compute the fixed portion of the predetermined overhead rate for the year. rate to 2 d of the 2. Compute the fixed overhead budget varlance and volume variance. (Indicate the effect of each variance by selecting "F for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.). Input all amounts as positive values.) of the rate per DLH