celine corporation s accountant left for vacation before completing the monthly cost 544792

Actual machine hours

17,100

Standard machine hours allowed

17,500

Actual variable overhead

a

Standard variable overhead rate

$2.50

Variable overhead spending variance

$250 (F)

Variable overhead efficiency variance

b

Actual fixed overhead

c

Budgeted fixed overhead

$153,000

Fixed overhead budget variance

$1,300 (U)

Fixed overhead volume variance

$4,500 (F)

Normal capacity in machine hours

d

Standard fixed overhead rate

e

Fixed overhead applied

f