See Clear Company calculates a fixed overhead rate based on budgeted fixed overhead of $$229,600$ and budgeted production of $410,000$ units. Actual results were as follows:

Required:

Calculate the fixed overhead rate based on budgeted production for See Clear.

Calculate the fixed overhead spending variance for See Clear.

Calculate the fixed overhead volume variance for See Clear.

Calculate the over$-$ or underapplied fixed overhead for See Clear.

Complete this question by entering your answers in the tabs below.

Req $1$

Req $2$ and $3$

Req $4$

Calculate the fixed overhead rate based on budgeted production for See Clear.

Note: Round your answer to $2$ decimal places.

Fixed Overhead Rate

per Unit