Problem 15-26 (Algo) Variable and fixed overhead variances-various issues LO 15-5, 156 Presented here are the original overhead budget and the actual costs incurred during April for Piccolo Incorporated. Piccolo's managers relate overhead to direct labor hours for planning, control, and product costing purposes. The original budget is based on budgeted production of 10,400 units in 5,200 standard direct labor hours. Actual production of 11,200 units required 6,200 actual direct labor hours. Required: a. Calculate the flexed budget allowances for variable and fixed overhead for April. b. Calculate the direct labor efficiency variance for April expressed in terms of direct labor hours. c. Calculate the predetermined overhead application rate for both variable and fixed overhead for April. d. Calculate the fixed and variable overhead applied to production during April if overhead is applied on the basis of standard hours allowed for actual production achieved. e. Calculate the fixed overhead budget and volume variances for April. f. Calculate the overapplied or underapplied fixed overhead for April