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Problem 2. XX company allocates fixed manufacturing overhead using budgeted direct labor hours per unit. You are given the following information. Actual fixed manufacturing overhead = $1,000,000 Flexible budged variance of fixed manufacturing overhead = ? Fixed manufacturing overhead flexible budget = $1,400,000. Fixed manufacturing overhead allocated = ? Fixed manufacturing overhead production volume variance = $100,000 favorable Fixed manufacturing overhead budgeted direct labor hours allowed for actual output units =15,000 direct labor hours Required: The Fixed manufacturing overhead budgeted rate is .......... per direct labor hour