Sedona Company set the following standard costs for one unit of its product for this year.

Direct material (20 Ibs. @ $3.30 per Ib.)		$	66.00
Direct labor (15 hrs. @ $6.00 per hr.)			90.00
Variable overhead (15 hrs. @ $2.80 per hr.)			42.00
Fixed overhead (15 hrs. @ $1.20 per hr.)			18.00
Total standard cost		$	216.00

The $4.00 ($2.80 + $1.20) total overhead rate per direct labor hour is based on an expected operating level equal to 75% of the factory's capacity of 58,000 units per month. The following monthly flexible budget information is also available.

		Operating Levels (% of capacity)
Flexible Budget			70%				75%				80%
Budgeted output (units)			40,600				43,500				46,400
Budgeted labor (standard hours)			609,000				652,500				696,000
Budgeted overhead (dollars)
Variable overhead		$	1,705,200			$	1,827,000			$	1,948,800
Fixed overhead			783,000				783,000				783,000
Total overhead		$	2,488,200			$	2,610,000			$	2,731,800

During the current month, the company operated at 70% of capacity, employees worked 575,000 hours, and the following actual overhead costs were incurred.

Variable overhead costs		$	1,624,000
Fixed overhead costs			866,000
Total overhead costs		$	2,490,000

(1) Compute the predetermined overhead application rate per hour for total overhead, variable overhead, and fixed overhead.
	Predetermined OH Rate
Variable overhead costs
Fixed overhead costs
Total overhead costs
(2) Compute the total variable and total fixed overhead variances and classify each as favorable or unfavorable. (Indicate the effect of each variance by selecting for favorable, unfavorable, and no variance. Round "Rate per hour" answers to 2 decimal places.)
			--------At 70% of Operating Capacity--------
		Standard DL Hours	Overhead Costs Applied	Actual Results	Variance	Fav./Unf.
Variable overhead costs
Fixed overhead costs
Total overhead costs