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

Practical capacity$40,000$unitsStandard machine$-$hours per unit$2$Standard variable factory overhead$ $3\mathrm{.}00$per machine hourBudgeted fixed factory overhead$ $432,000$

The department uses machine hours to apply factory overhead to production. During the year, the department used $85,900$ machine$-$hours and incurred $$699,000$ in total manufacturing overhead cost to manufacture $42,080$ units. Actual fixed overhead cost for the year was $$448,000.$

$($VOH $=$ Variable Overhead, FOH $=$ Fixed Overhead, AQ $=$ Actual Quantity, SQ $=$ Standard Quantity, and SP $=$ Standard Price$)$

Required:

$1.$ The fixed, variable, and total factory overhead application rates $($per machine hour$).$

$2.$ The total flexible budget, for factory overhead cost based on output achieved during the year.

$3.$ 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$).$