The standard cost card for the single product manufactured by cutter, incorporated, ls given below:

$\backslash$table$[[$Inputs$,\backslash$table$[[(1)$ Standard$],[$Quantity or$],[$Hours$]],\backslash$table$[[121$ Standard$],[$or Rate$]],$Price,$],[$Direct materials,$5\mathrm{.}3$ yards,$$4\mathrm{.}00$ per,yard,$421\mathrm{.}20],[$Direct labor,$0\mathrm{.}7$ hours,$$18\mathrm{.}00$ per,hour,$12\mathrm{.}60],[$Variable overhead,$0\mathrm{.}7$ hours,$$2\mathrm{.}00$ per,hour,$1.40],[$Fixed overhead,$0\mathrm{.}7$ hours,$$4\mathrm{.}50$ per,houts,$3.15],[$Total standard cost,,,,$538\mathrm{.}35]]$

Manufacturing overhead is applied to production based on standard dilect labor$-$hours. During the year, the company worked $10,700$ hours and manufactured $15,000$ units. Selected data relating to the company's fixed manufacturing overhead cost for the year are shown below:

Actual Fixed Overhead $=$$$43,000$

Budgeted Fixed Overhead $=?$

Fixed Overhead Applied to Work in Process $=$ hours $x?$ per hour $=$$ $?$

Budget variance $=$$

Volume variance $=$$$5,400F$

Required:

What were the standard hours allowed for the year's production?

What was the amount of budgeted fixed overhead cost?

What was the fixed overhead budget variance?

Note: Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$ Input all amounts as positive values.

What denominator activity level did the company use in setting the predetermined overhead rate?

$\backslash$table$[[1.$ Standard hours allowed for the year's production,,DLHs$],[2.$ Budgeted fixed overhead cost,,$],[3.$ Budget variance,,DLHs$],[4.$ Denominator activity,,$]]$

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