Analyze the following figures for Variable and Fixed Overhead variances and answer the questions given below the figures. (CLO 4, PLO "d", "e") (NQF=Cognitivet Numerical) Calculate A.B, C on first figure also give their names of variances and state if F/U. Also show which level analysis these are Calculate A, B, D on second figure also give their names of variances and state if F/U. Also show which level analysis these are Explain the reasons only in one line why they are F or U in each Figure for each type of variance assuming some