VL Company has budgeted to manufacture 200,000 units for the year ended December 31, 2010. The standard cost sheet specifies two direct labor-hours for each unit manufactured. Total manufacturing overhead was budgeted at $900,000 for the year with a fixed manufacturing overhead rate of $1.50 per direct labor-hour. Both fixed and variable manufacturing overhead costs are assigned to products on the basis of standard direct labor-hours. The actual data for the year ended December 31, 2010, follow: Required Units manufactured .198,000 Direct labor-hours worked ..440,000 Variable manufacturing overhead incurred Fixed manufacturing overhead incurred. ..$352,000 ..$575,000 Determine the following for the year just completed: 1. Total standard direct labor hours for the units manufactured. (1%) 2. Total amount of fixed manufacturing overhead cost budgeted. (1%) 3. Standard variable manufacturing overhead rate per direct labor-hour. (1%) 4. Variable overhead efficiency variance. (2%) 5. Variable overhead spending variance. (2%) 6. Fixed overhead spending variance. (2%) 7. Production volume variance. (2%) 8. Variance overhead flexible-budget variance. (1%) 9. Fixed overhead flexible-budget variance. (1%) (You are not required to show your workings.)