You have been given the following information about the production of Vaughn Co., and are asked to provide the factory manager with information for a meeting with the vice-president of operations: Standard Cost Card $16.00 2.40 Direct materials (5.00 kg at $3.20 per kilogram) Direct labour (0.60 hours at $4.00) Variable overhead (0.60 hours at $3.20 per hour) Fixed overhead (0.60 hours at $7.00 per hour) 1.92 4.20 $24.52 The following is a production report for the most recent period of operations: Total Standard Cost Variances Spending/ Quantity/ Budget Efficiency Costs Price/Rate Volume Direct materials $5,175 F $9.600 U $321,600 48,240 Direct labour 3,355 U 5,440 U ? 38,592 $1,180 F Variable overhead Fixed overhead $13,580 U 84,420 480 F What was the actual rate paid per direct labour hour? (Round answer to 2 decimal places, eg. 15.25.) Actual rate /hr What was the actual variable overhead cost incurred during the period? Actual variable overhead $ What is the total fixed overhead cost in the company's master budget? Budgeted fixed cost $ What were the master budget hours for fixed overhead? Master budget hours hours