Franklin glass works uses a standard cost system in which manufacturing overhead is applied on the basis of standard direct labor-hours. each unit requires two standard hours of direct labor for completion. the denominator activity for the year was based on budgeted production of 200,000 units. total overhead was budgeted at $900,000 for the year, and the fixed manufacturing overhead rate was $1.50 per direct labor-hour. the actual data pertaining to the manufacturing overhead for the year are presented below: actual production: 198,000 unitsactudal direct labor hours 440,000 direct labor hoursactual variable manufacturing overhead $352,000actual fixed manufacturing overhead $575,000the standard hours allowed for actual production for the year total: a.247,500b.396,000c.400,000d.495,00 0franklin's variable overhead efficiency variance for the year is: a. $33,000 unfavorableb. $35,200 favorable c. $35,200 unfavorabled. $33,000 favorablefranklin's variable overhead rate variance for the year is: a.$20,000 unfavorableb.$22,000 favorablec.$22,000 unfavorabled.$20,000 favorable