Refer to the information in PA9 5 Bullseye has
Refer to the information in PA9-5.


Bullseye has the following actual results for the month of September:
Number of units produced and sold ....... 140,000
Number of square feet of corkboard used ..... 360,000
Cost of corkboard used ............ $ 756,000
Number of labor hours worked ....... 148,000
Direct labor cost ............ $1,938,800
Variable overhead cost ........... $ 72,000
Fixed overhead cost ........... $ 50,000

Required:
Calculate the following for Bullseye:
1. Fixed overhead spending variance.
2. Fixed overhead volume variance.
3. Total over- or underapplied fixed manufacturingoverhead.
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