Your next-door neighbor recently began a new job as assistant controller for Continental Company. As her first assignment, she prepared a performance report for March. She was scheduled to present the report to management the next morning, so she brought it home to review. As the two of you chatted briefly, you advised her that you were studying cost control and variance analysis. Thus, she decided to show you the report she had prepared. Unfortunately, your dog thought the report was a toy. The pup made a flying leap and got a firm grip on the report. After chasing the dog around the block, you managed to wrest the report from your dog. The report was torn to bits. Only some data are still legible on the report This information follows:

In addition to the data still legible on the performance report, your neighbor happened to remember the following facts.

Planned production of Continentals sole product was 500 units more than the actual production.

All of the direct material purchased in March was used in production.

There were no beginning or ending inventories.

Variable and fixed overhead are applied based on direct-labor hours. The fixed overhead rate is $6.00 per hour.

Feeling guilty, you have offered to help your neighbor reconstruct the following facts, which will be necessary for her presentation.

1. Planned production (in units).

2. Actual production (in units).

3. Actual fixed overhead.

4. Total standard allowed direct-labor hours.

5. Actual direct-labor rate.

6. Standard variable-overhead rate.

7. Actual variable-overhead rate.

8. Standard direct-material quantity per unit.

9. Direct-material price variance.

10. Applied fixed overhead.

11. Fixed-overhead volume variance

Performance Report for the Month of March Direct Direct Material Labor Variable Overhead Fixed Overhead Standard alowed cost given actual output ? (? Kilograms at $18 per Kilogrammi (2 hours at $21 per houn ? Flexble overhead budget. Actual cost ........ $60,000 ? ? (8,800 hours at? per hour $283,500 (14,000 kilograms at $20.25 per Kilogram ? $9,000 U $13,200 U 4,200 F Direct-material price variance. Direct-material quantity variance .. Direct-labor rate variance Direct-labor efficiency variance Variable-overhead spending variance Variable-overhead efficiency variance Fixed-overhead budget variance Fixed-overhead volume variance $3,950 U 1,800F $4,875 U