The following selected information was extracted from the accounting records of Comprehensive Technologies, Inc.:

Planned manufacturing activity: 50,000 machine hours

Standard variable-overhead rate per machine hour: $20

Budgeted fixed overhead: $160,000

Variable-overhead spending variance: $98,000U

Variable-overhead efficiency variance: $92,000F

Fixed-overhead budget variance: $31,000U

Total actual overhead: $687,000

Required:

Determine the following: actual fixed overhead, actual variable overhead, actual machine hours worked, standard machine hours allowed for actual production, and the fixed-overhead volume variance. (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "0" for no effect (i.e., zero variance).)