You brought your work home one evening, and your nephew spilled his chocolate milk shake on the variance report you were preparing. Fortunately, knowing that overhead was applied based on machine hours, you were able to reconstruct the obliterated information from the remaining data. Fill in the missing numbers below. (Hint: It is helpful to solve for the unknowns in the order indicated by the letters in the following table.) (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "0" for no effect (i.e., zero variance). Round all overhead rates and "Actual machine hours" to 2 decimal places. Round all other calculations to the nearest whole number or dollar.)

Budgeted fixed overhead	$55,500
Actual fixed overhead	X	a
Budgeted production in units	18,500
Actual production in units	X	c
Standard machine hours per unit of output	5		hours
Standard variable-overhead rate per machine hour	$11
Actual variable-overhead rate per machine hour	X	b
Actual machine hours per unit of output	X	d
Variable-overhead spending variance	$52,800		Unfavorable
Variable-overhead efficiency variance	$154,000		Favorable
Fixed-overhead budget variance	$16,500		Unfavorable
Fixed-overhead volume variance	X	g	X
Total actual overhead	$652,800
Total budgeted overhead (flexible budget)	X	e
Total budgeted overhead (static budget)	X	f
Total applied overhead	$719,200