See Clear Company calculates a fixed overhead rate based on budgeted fixed overhead of $294,000 and budgeted production of 490,000 units. Actual results were as follows: Number of units produced and sold 422,666 Actual fixed overhead $351,596 | Required: 1. Calculate the fixed overhead rate based on budgeted production for See Clear. 2. Calculate the fixed overhead spending variance for See Clear. 3. Calculate the fixed overhead volume variance for See Clear. 4. Calculate the over- or underapplied fixed overhead for See Clear