Use the following information to answer Questions 9 through 13. Urbana Company calculates its predetermined manufacturing overhead rates using normal capacity, which is 288,000 units. The standard cost system allows 2 direct labor hours per unit produced. Manufacturing overhead is applied using direct labor hours. The total budgeted manufacturing overhead is $3,168,000, of which $864,000 is fixed manufacturing overhead. The actual results for the year are as follows. URBANA COMPANY ACTUAL RESULTS FOR PRODUCTION FOR CURRENT YEAR 280,000 Units produced 570,000 Direct labor hours used 9.00 Direct labor actual rate per hour 2,320,000 Variable manufacturing overhead 872,000 Fixed manufacturing overhead 9. The predetermined fixed manufacturing overhead rate is: $1.50 per direct labor hour. $1.53 per direct labor hour. $4.00 per direct labor hour. $3.00 per direct labor hour. 10. The company's fixed manufacturing overhead spending (price) variance is: () (b) $24,000 F $ 8,000 F $24,000 U. $ 8,000 U. 11. The company's fixed manufacturing overhead volume variance is: (a) (b) (c) (d) $24,000 F. $ 8,000 F. $24,000 U. $ 8,000 U. The company's variable manufacturing overhead spending (price) variance is: 12. $24,000 F. $40,000 U. $40,000 F $24,000 U. (a) (b) (c) (d) ee03