The following information was taken from the annual manufacturing overhead cost budget of Windsor Company: Variable manufacturing overhead costs $37,800 Fixed manufacturing overhead costs $22,680 Normal production level in labour hours 16,800 Normal production level in units 4,200 Standard labour hours per unit During the year, 4,100 units were produced, 16,600 hours were worked, and the actual manufacturing overhead was $62,040. Actual fixed manufacturing overhead costs equalled the budgeted fixed manufacturing overhead costs. Overhead is applied based on direct labour hours. Calculate the total, fixed, and variable predetermined manufacturing overhead rates. (Round answers to 2 decimal places, e.g. 15.25.) Rate Variable manufacturing overhead $ Calculate the total, fixed, and variable predetermined manufacturing overhead rates. (Round answers to 2 decimal places, e.g. 15.25.) Rate Variable manufacturing overhead $ Fixed manufacturing overhead $ Total manufacturing overhead $ Calculate the total, budget, and volume overhead variances. Total overhead variance -3000 Unfavourable Budget overhead variance -1560 Unfavourable Volume overhead variance $ -1440 Unfavourable