World Company expects to operate at 70% of its productive capacity of 23,000 units per month. At this planned level, the company expects to use 12,075 standard hours of direct labor. Overhead is allocated to products using a predetermined standard rate of 0.750 direct labor hours per unit. At the 70% capacity level, the total budgeted cost includes $48,300 fixed overhead cost and $144,900 variable overhead cost. In the current month, the company incurred $197,750 actual overhead and 11,625 actual labor hours while producing 13,900 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 13,900 units --------
		Standard DL Hours	Overhead costs applied	Actual results	Variance	Fav./Unf.
Variable overhead costs
Fixed overhead costs
Total overhead costs