Lamp light limited (lll) manufactures lampshades. it applies variable overhead on the basis of direct labor hours. information from lll’s standard cost card follows: standard quantity standard rate standard unit cost variable manufacturing overhead 0.6 $0.80 $0.48 during august, lll had the following actual results: units produced and sold 22,100 actual variable overhead $ 9,490 actual direct labor hours 16,000 lamp light limited (lll) calculates a fixed overhead rate based on budgeted fixed overhead of $60,300 and budgeted production of 20,100 units. actual results were as follows: number of units produced and sold 22,100 actual fixed overhead $ 58,300 a. calculate the fixed overhead rate based on budgeted production for lll. b. calculate the fixed overhead spending variance for lll. c. calculate the fixed overhead volume variance for lll. d. calculate the over- or underapplied fixed overhead for lll.