You Have Just Been Hired as the Controller of the Eastern

You have just been hired as the controller of the Eastern Division of Global Manufacturing.Performance records for last year are incomplete,with only the following data available:
$\begin{array}{|l|r|}\hline \text { Variable Overhead Rate } & \$ 3.00 \text { per direct labour hour } \\\hline \text { Budgeted Fixed Overhead } & \$ 84,800 \\\hline \text { Total Actual Overhead Cost } & \$ 262,500 \\\hline \text { Fixed overhead Budget Variance } & \$ 7,200 \text { unfavourable } \\\hline \text { Variable Overhead Efficiency Variance } & \$ 15,000 \text { unfavourable } \\\hline \text { Actual Direct Labour Hours Worked } & 55,000 \text { direct labour hours } \\\hline \text { Denominator Activity Level } & 53,000 \text { direct labour hours } \\\hline \text { Standard Hours per Unit } & 2 \text { direct labour hours } \\\hline\end{array}$
Required:
Prepare a complete analysis of manufacturing overhead for the past year.Indicate actual,standard,and denominator activity levels; variable overhead spending and efficiency variances; and fixed overhead budget and volume variances.