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E9-14 (Algo) Calculating Fixed Manufacturing Overhead Spending, Volume Variances [LO 9-S1] Lamp Light Limited (LLL) manufactures lampshades. It applies variable overhead on the basis of direct labor hours. Information from LLL's standard cost card follows: During August, LLL had the following actual resuits: Lamp Light Limited (LLL) calculates a fixed overhead rate based on budgeted fixed overhead of $73,450 and budgeted production of 22,600 units, Actual results were as follows: Required: 1. Calculate the fixed overhead rate based on budgeted production for LLL. 2. Calculate the fixed overhead spending variance for LLL. 3. Calculate the fixed overhead volume variance for LLL. 4. Calculate the over-or underapplied fixed overhead for LLL. Complete this question by entering your answers in the tabs below. Calculate the fixed overhead rate based on budgeted production for LLL. (Round your answer to 2 decimal places.) 2. Calculate the fixed overhead spending variance for LLL. (Indicate the effect of each variance by selecting "F" for favorable. "U" for unfavorable, and "None" for no effect (i.e., zero variance).) 3. Calculate the fixed overhead volume variance for LLL. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Round Fixed overhead rate to 2 decimal places.) Calculate the over- or underapplied fixed overhead for LLL