Flexible budget analysis (Variance Report)

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. (Hint: It is helpful to solve for the unknowns in the order indicated by the letters in the following table.)

Standard machine hours per unit of output = 4 hours
Standard variable overhead rate per machine hour = $8
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 = 25,000
Actual production in units = (C)
Variable overhead spending variance = $72,000 (unfavorable)
Variable overhead efficiency variance = $192,000 (favorable)
Fixed overhead budget variance = $15,000 (unfavorable)
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 = $816,000

Please show intermediate calculations for all missing numbers, thank you.

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...eted overhead (static budget) $850,000
Total applied overhead $816,000

Solutions
A: Actual Fixed Overhead = Fixed Overhead Variance + Budgeted fixed overhead
$50,000 + 15,000 = 65,000

B: Actual variable overhead rate per machine hour =Actual variable overhead / actual machine hours
648000/72000 = $9
Actual Variable Overhead = Total actual overhead - Actual fixed overhead
713,000 - 65,000 = 648,000
Actual machine hours = (Actual Variable OH - Variable overhead spending variance)/Standard rate
(648,000 - 72,000)/8 = 72,000 hours

C: Actual production in units = standard machine hours allowed for actual production / standard ...