Tracton Corporation Uses a Standard Costing System in Which Manufacturing

Tracton Corporation uses a standard costing system in which manufacturing overhead costs are applied to products on the basis of machine time.
Required:
a)Several numbers and labels have been omitted from the analysis of fixed overhead below.Supply the missing numbers and labels.
$\begin{array}{|l|l|l} \hline & \text { Flexible Budget Fixed } & \text { Fixed Overhead Cost } \\\text { Answer: } & \text { Overhead Cost } & \text { Applied to Work in } \\\text { Actual Fixed Overhead } & & \text { Process 302,100 MH x } \\\text { Cost } & & \$ 1.08\\\hline ?&?&?\\\hline\underline{\quad\quad}&\underline{\quad\quad}&\underline{\quad\quad}\\\hline& \text { Budget variance,}&?\\\hline& \text { \( \$ 1,880 \mathrm{U} \)}&?\\\hline& \text { Total variance, \( \$ 388 \mathrm{~F} \)}\\ \hline\end{array}$
b)Suppose that 6 minutes of machine time is standard per unit of production.How many units were actually produced in the situation above?
c)Again suppose that 6 minutes of machine time is standard per unit of production.How many units of production were assumed when the predetermined application rate for fixed overhead was established?