See Clear Company calculates a fixed overhead rate based on budgeted fixed overhead of $192,000 and budgeted production of 600,000 units. Actual results were as follows:

Number of units produced and sold .... 628,000

Actual fixed overhead ........$195,000

Required:

Calculate the following for See Clear:

1. Fixed overhead rate based on budgeted production.

2. Fixed overhead spending variance.

3. Fixed overhead volume variance.

4. Over- or under-applied fixed overhead.