For each of the following independent Cases A and B, fill in the missing information. The company budgets and applies production-overhead costs on the basis of direct-labor hours. (U denotes unfavorable variance; F denotes favorablevariance.)

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Case A Case B 1. Standard variable-overhead rate... 2. Standard fixed-overhead rate. $7.50 per hour ? per hour hour ? per hour $13.00 per hour per hour 4. Flexible budget for variable overhead.$270,000 5. Flexible budget for fixed overhead. 6. Actual variable overhead 7. Actual fixed overhead 8. Variable-overhead spending variance. 9. Variable-overhead efficiency variance $630,000 8621,000 $16,650 U $8,000 u $1,600 F $4,320u $14,400 U (positive sign) 10. Fixed-overhead budget variance. 12. Under- (or over-) applied variable overhead 13. Under- (or over-) applied f 14. Budgeted production fin units 15. Standard direct-labor hours per unit. 16. Actual production (in units).... 17. Standard direct-labor hours allowed, given actual production. 18. Actual direct-labor hours. 19. Applied variable overhead fixed overhead 5,000 units 6 hours per unit ours per unit 6,400 hours 6,000 hours 36,000 hours 37,000 hours 20. Applied fixed overhead