World Company expects to operate at 60% of its productive capacity of 11,000 units per month. At this planned level, the company expects to use 4,950 standard hours of direct labor. Overhead is allocated to products using a predetermined standard rate of 0750 direct labor hours per unit. At the 60% capacity level, the total budgeted cost includes $9,900 fixed overhead cost and $39,600 variable overhead cost. In the current month, the company incurred $34,250 actual overhead and 2,460 actual labor hours while producing 3,900 units. (Do not round intermediate calculations. Round "OH costs per DL hour" to 2 decimal places.) (1) Compute the predetermined standard overhead rate for total overhead Predetermined OH rate Variable overhead costs Fixed overhead costs Total overhead costs (2) Compute the total overhead variance. Actual production 3,900 units- Overhead Actual Variance Fav./Unf. DL Hours costs applied results Variable overhead costs Fixed overhead costs Total overhead costs