Allegiant Company Uses Standard Costing Required:
A

Allegiant Company uses standard costing. Overhead is applied to products on the basis of standard direct labour hours for actual production. The company provided the following data: $$\begin{array} { l r } \text { Standard direct labour hours allowed for actual output } & 100,000 \\\text { Actual direct labour hours } & 125,000 \\\text { Direct labour hours budgeted in the master budget } & 140,000 \\\text { Budgeted total fixed overhead cost } & \$ 280,000 \\\text { Actual fixed overhead cost } & \$ 300,000\end{array}$$ Required:
A. Calculate the fixed overhead rate.
B. Calculate the total fixed overhead applied to production.
C. Calculate the fixed overhead spending variance.
D. Calculate the fixed overhead volume variance.
E. Calculate the total fixed overhead variance.