You brought your work home one evening, and your nephew spilled his chocolate milk shake on the variance report you were preparing. Fortunately, you were able to reconstruct the obliterated information from the remaining data. Fill in the missing numbers below.

Standard machine hours per unit of output ........... 4 hours

Standard variable-overhead rate per machine hour ........ $ 8.00

Actual variable-overhead rate per machine hour .........b

Actual machine hours per unit of output.............d

Budgeted fixed overhead.................. $50,000

Actual fixed overhead....................a

Budgeted production in units.................. 250,000

Actual production units...................c

Variable-overhead spending variance............... $ 72,000 U

Variable-overhead efficiency variance.............. $192,000 F

Fixed-overhead budget variance ................ $ 15,000 U

Fixed-overhead volume variance ...............g

Total actual overhead...................... $713,000

Total budgeted overhead (flexible budget).............e

Total budgeted overhead (static budget) .............f

Total applied overhead .................... $816, 6000