Walkenhorst Company$$s machining department prepared its $2022$ budget based on the following data:

Practical capacity $40,000$ units

Standard machine hours per unit $2$

Standard variable factory overhead $ $3\mathrm{.}00$ per machine hour

Budgeted fixed factory overhead $ $288,000$

The department uses machine hours to apply factory overhead to production. In $2022,$ the department used $86,200$ machine hours and incurred $$555,000$ in total manufacturing overhead cost to manufacture $42,110$ units. Actual fixed overhead cost for the year was $$299,000.$

Determine for the year:

$1.$ The fixed, variable, and total factory overhead application rates $($per machine hour$).($Round your answers to $2$ decimal places.$)$

$2.$ The total flexible budget, for factory overhead cost based on output achieved in $2022.$

$3.$ The production volume variance. State whether this variance was favorable $($F$)$ or unfavorable $($U$).$

$4.$ The total overhead spending variance. State whether this variance was favorable $($F$)$ or unfavorable $($U$).$

$5.$ The overhead efficiency variance. State whether this variance was favorable $($F$)$ or unfavorable $($U$).$

$6.$ The variable overhead spending variance and the fixed overhead spending variance. State whether each variance is favorable $($F$)$ or unfavorable $($U$).$