Walkenhorst Companys machining department prepared its 2016 budget based on the following data:

Practical capacity		40,000	units
Machine hours per unit		2.00
Variable factory overhead		$3.00	per machine hour
Fixed factory overhead		$368,000

The department uses machine hours to apply factory overhead. In 2016, the department used 88,000 machine hours and $636,000 in total manufacturing overhead to manufacture 43,000 units. Actual fixed overhead for the year was $380,000.

Required:
Determine for the year:
1.	1. The variable, fixed, and total factory overhead application rates. (Round your answers to 2 decimal places.)
	Variable overhead application rate: ? Fixed overhead application rate: ? Total factory overhead application rate: ?

2.	The flexible budget for overhead cost based on output achieved in 2016. (Do not round intermediate calculations. Round your final answers to nearest whole dollar amount.)
	Flexible budget for overhead cost: ?

3.	The fixed overhead production volume variance. (Do not round intermediate calculations. Round your final answers to nearest whole dollar amount.)
	Fixed overhead production volume variance:?

4.	The total overhead spending variance. (Do not round intermediate calculations. Round your final answers to nearest whole dollar amount.)
	Spending variance: ?

5.	The overhead efficiency variance. (Do not round intermediate calculations. Round your final answers to nearest whole dollar amount.)
	Efficiency variance: ?

6.	The variable and fixed overhead spending variances. (Do not round intermediate calculations. Round your final answers to nearest whole dollar amount.)
	Variable overhead: ? Fixed overhead: ?