Data table Brook allocates manufacturing overhead to production based on standard direct labor hours. Last month, Brook reported the following actual results: actual variable overhead, $10,900; actual fixed overhead, $2,800; actual production of 7,300 units at 0.50 direct labor hours per unit. The standard direct labor time is 0.4 direct labor hours per unit (1,600 static direct labor hours / 4,000 static units). The following infomation relates to Brook, Inc 's overhead costs for the month (Click the icon to view the iriormation) Requirements 1. Compule the overhead variances for the month variable overhead cost variance, variable overbead aticlency variance, foced overtiead cost variance, and lixed overtead volume variance 2. Explain why the variances are favorable or unfavorable. Requirement 1. Compute the overhead variances for the month variable overtiead cost varlance, variable ovecheod eficlency variance. fired overtiead cest variando and fixed cyethe ad volume variance. Begin by selecting the focmulas needed to compute the variable ovecboad (vOH) and fxesd ovehead (FOt? variances and then conpute fach varlance amount