Kris Pty Ltd calculates its predetermined rates using practical volume, which is 325,000 units. The standard cost system allows 3 direct labour hours per unit produced. Overhead is applied using direct labour hours. The total budgeted overhead is $4,260,000, of which $994,000 is fixed overhead. The actual results for the year are as follows: Units produced: Direct labour: Variable overhead: Fixed overhead: 318.000 965,000 hours @ $12/hour $3,302,000 $998,000 12. The predetermined variable overhead rate is: $3.00 per direct labour hour A. B. C. D $2.50 per direct labour hour $5.50 per direct labour hour $3.35 per direct labour hour None of these are correct 13. Calculate the variable overhead spending variance. $69,250 U $69.250 F $24,000 U $40,000 F None of these B. C. D. E. A. B. C. 14. The predetermined fixed overhead rate is: $3.35 per direct labour hour $1.02 per direct labour hour $5.50 per direct labour hour $4 per direct labour hour none of these D. A. B. D. E. 15. Calculate the applied fixed overhead. $973,080 $855,030 $964.000 $910,000 None of these 16. Calculate the fixed overhead volume variance. $32,000 U $20,000 F $22,000 F $4,000 U None of these ima mrtem Information for the month of May is as A. B. C. D E