Your next-door neighbor recently began a new job as assistant controller for Conundrum Corporation. 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 in the backyard, she decided to show you the report she had prepared. Unfortunately, your dog thought the report was an object to be fetched. 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 its teeth. Needless to say, it was torn to bits. Only certain data are legible on the report. This information follows: CONUNDRUM CORPORATION Performance Report for the Month of March Direct Direct Variable Fixed Material Labor Overhead Overhead Standard allowed cost given actual output (? kilograms at $12 per 2 hours at kilogram) $14 per hour) Flexible overhead budget $40,000 Actual cost $191,000 (14,000 (8,800 hours kilograms at at? per hour) $13.5 per kilogram) Direct-material price variance Direct-material quantity $6.000 U variance Direct-labor rate variance $8,800 U Direct-labor efficiency 2,800 F variance Variable-overhead $2,670 U spending variance Variable-overhead 800 F efficiency variance Fixed-overhead budget $ 3,450 U variance Fixed-overhead volume variance In addition to the fragmentary data still legible on the performance report, your neighbor happened to remember the following facts. . Planned production of Conundrum's 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 on the basis of direct-labor hours. The fixed overhead rate is $4 per hour. Required: Feeling guilty, you have agreed to help your neighbor reconstruct the following facts, which will be necessary for her presentation. (Round "Actual variable-overhead rate" to 2 decimal place, and "Standard direct-material quantity per unit" to nearest whole number. Do not round your intermediate calculations. Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "O" for no effect (i.e., zero variance).) 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. Standard variable-overhead rate (per direct-labor hour. 7. Actual variable-overhead rate (per direct-labor hour.) 8. Standard direct-material quantity per unit. 9. Direct-material price variance. 10. Applied fixed overhead. 11. Fixed-overhead volume variance