World Company expects to operate at 90% of its productive capacity of 23.000 units per month. At this planned level, the company expects to use 12.420 standard hours of direct labor Overhead is allocated to products using a predetermined standard rate of 0.600 direct labor hours per unit. At the 90% capacity level, the total budgeted cost includes $37.260 fixed overhead cost and $99,360 variable overhead cost in the current month, the company incurred $208,300 actual overhead and 11.970 actual labor hours while producing 30.500 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 5 8.00 per DL he Fixed overhead costs 300 per le Total overhead costs 5 1100 Der DLL (2) Compute the total overhead variance Actual production 30.500 units Predetermined Standard Overhead Actual Orte OL Hours costs applied results Variance Vanable overhead out 800 7420 Fredavad 7.420 Total overhead costs 1100 Fav Unt 300