Wattis Manufacturing has established the following master flexible budget: 
Manufacturing overhead is applied on the basis of machine hours.At standard,each unit of product requires one machine hour to complete.
Required:
a)The denominator activity level is 150,000 units.What are the predetermined variable and fixed manufacturing overhead rates?
b)Actual data for the year were as follows:
Definitions:
Embarrassment
A feeling of self-consciousness, shame, or awkwardness.
Psychiatric Nurse
A nurse specializing in the care and treatment of patients with mental health disorders.
Facial Expressions
The movements of the muscles beneath the skin of the face, used to convey emotional states or reactions.
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