You have been given the following list of variances for the Pennadi Company:

Direct materials price variance	$	16,800	U
Direct materials quantity variance		12,000	U
Direct labour rate variance		16,270	F
Direct labour efficiency variance		27,000	U
Variable overhead spending variance		3,120	U
Variable overhead efficiency variance		6,000	U
Fixed overhead budget variance		5,000	U
Fixed overhead volume variance		53,250	F

You have also been given the following information:

Actual units produced		25,000
Budgeted units of production (normal volume)		20,000
Standard labour-hours for actual output		12,500
Standard material units for actual output		400,000
Actual direct labour costs	$	235,730
Actual cost of direct materials	$	496,800

Overhead is applied using direct labour-hours. Variable overhead is applied at the rate of $10 per direct labour-hour. The materials purchase price was $0.828.(Attempt the following questions in the order listed.)

6.	How many actual direct labour-hours were worked?

7.	What was the standard cost per unit of output produced, assuming that variable costing was used?

8.	Calculate the budgeted fixed overhead cost allocation rate. (Round your answer to 2 decimal places.)

9.	Calculate the actual, budgeted, and allocated fixed overhead costs.

10.	Calculate the underapplied or overapplied fixed overhead cost.