can you explain the second set of required problems (REVISED ACTUAL O/H)?

259,500 346,000 270,000 GIVEN: BUDGETED O/H BUDGETED M/H (DRIVER) ACTUAL O/H ACTUAL M/H: JOB 110 JOB 111 JOB 112 JOB 113 JOBS 110, 111 & 112 WERE FINISHED JOB 112 WAS SOLD 88,000 140,800 52.800 70,400 REQUIRED: COMPLETE O/H APPLIED & ACTUAL O/H SCHEDULE: WIP FG COGS TOTAL ANSWER APPLIED VARIANCE ACTUAL 52,800 1,200 54,000 171,600 3,900 175,500 39,600 900 40,500 264,000 6,000 270,000 REQUIRED: REVISED ACTUAL O/H COMPLETE O/H APPLIED & ACTUAL O/H SCHEDULE: 245,000 WIP ANSWER APPLIED VARIANCE ACTUAL 52,800 (3,800) 49,000 171,600 (12,350) 159,250 39,600 (2,850) 36,750 264,000 (19,000) 245,000 FG COGS TOTAL