Selected information relating to Yost Company's operations for the most recent year is given below: Activity Denominator activity (machine-hours) Standard hours allowed per unit Number of units produced 22,000 1.8 11,700 Costs $86,000 Actual fixed overhead costs incurred Fixed overhead budget variance $2,000 F The company applies overhead cost to products on the basis of standard machine-hours Required 1. What were the standard machine-hours allowed for the actual production? (Round "Standard machine-hours allowed per unit" to 1 decimal place.) Number of units produced Standard machine-hours allowed per unit Standard machine-hours 2. What was the fixed portion of the predetermined overhead rate? (Round "Predetermined overhead rate" to 1 decimal place.) Fixed Portion of the Predetermined Overhead Rate Actual fixed overhead incurred Ad d: favorable budget variance Budgeted fixed overhead cost Denominator activity Predetermined overhead rate 0 0