The following budget data pertain to the Machining Department of Yost Co.:

Maximum capacity		60,000	units
Machine hours per unit		2.50
Variable factory overhead	$	3.60	per machine hour
Fixed factory overhead	$	433,500

The company prepared the budget at 85% of the maximum capacity level. The department uses machine hours as the basis for applying standard factory overhead costs to production (outputs).  Answer the following questions (3 points each).

A.  The standard fixed overhead application rate for the Machining Department (to two decimal places) is:

                                                                                                                                 _______________

B.  The budgeted total factory overhead for the Machining Department, rounded to the nearest dollar is:

                                                                                                                                 _______________

C.  During the year the Machining Department produced 50,000 units, consuming 127,500 machine hours and incurring $433,500 of fixed overhead. For the current year the department has a fixed overhead production volume variance, rounded to the nearest whole dollar of: