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.

Note: Round your per machine hour and per unit answers to two decimal places. Indicate the effect of the variance by selecting "Positive" or "Negative". Select "None" and enter $"0"$ for no effect $($i$.$e$.,$ zero variance$).$

Standard Machine hours per unit of output $5$ hours

Standard Variable$-$overhead rate per machine hour $$9$

Actual variable$-$overhead rate per mchine hours $?$

Actual machine hours per unit of output $?$

Budgeted fixed overhead $$27,500$

Actual fixed overhead $?$

Budgeted production in units $11,000$

Actual production in units $?$

Variable$-$overhead spending variance $$33,000$ Unfavorable

Variable$-$overhead efficiency variance $$126,000$ Favorable

Fixed$-$overhead budget variance $$9,000$ Unfavorable

Fixed$-$overhead volume variance $?$

Total actual overhead $$366,500$

Total budgeted overhead$($flexible budget$)?$

Total budgeted overhead$($static budget$)?$

Total applied overhead $$446,500$