setting the factory overhead application rate$)$ is $44,000DLHs,$ on an annual basis. The information below pertains to the most recent

year:

Standard direct labor hours $($DLHs$)$ per unit produced

Practical capacity, in DLHs $($per year$)$

Variable overhead efficiency variance

Actual production for the year

Budgeted fixed manufacturing overhead

Standard direct labor wage rate

Total overhead cost variance for the year

Direct labor efficiency variance

$3\mathrm{.}00$

$44,000$

$$12,000$ unfavorable $($U$)$

$13,000$ units

$$880,000$

$$20\mathrm{.}00$ per DLH

$$120,000$ favorable $($F$)$

$$24,000$ unfavorable $($U$)$

Required:

What was the actual number of direct labor hours $($DLHs$)$ worked during the year?

What was the standard variable overhead rate per DLH during the year?

What was the total overhead application rate per direct labor hour $($DLH$)$ during the year?

What was the total actual overhead cost incurred during the year?

What was the Production Volume Variance for the year? Was this variance favorable $($F$)$ or unfavorable $($U$)?$

What was the total Overhead Spending Variance for the year? Was this variance favorable $($F$)$ or unfavorable $($U$)?$