Don't copy and paste the answers from another source. I need to understand this, please.

PROBLEM 11-9. Comprehensive Variance Problem [LO 1, 2] Bowser Products operates a small plant in New Mexico that produces dog food in batches of 1,500 pounds. The product sells for $6 per pound. Standard costs for 2018 are: Standard direct labor cost = $15 per hour Standard direct labor hours per batch = 10 hours Standard price of material A = $0.35 per pound Standard pounds of material A per batch = 800 pounds Standard price of material B = $0.55 per pound Standard pounds of material B per batch = 250 pounds Fixed overhead cost per batch = $500 At the start of 2018, the company estimated monthly production and sales of 50 batches. The company estimated that all overhead costs were fixed and amounted to $25,000 per month. During the month of June 2018 (typically a somewhat slow month), 42 batches were produced (not an unusual level of production for June). The following costs were incurred: Direct labor costs were $7,800 for 460 hours. 37,500 pounds of material A costing $8,500 were purchased and used. 12,000 pounds of material B costing $5,600 were purchased and used. Fixed overhead of $23,000 was incurred. REQUIRED a. Calculate variances for material, labor, and overhead. b. Prepare a summary of the variances. Does the unfavorable overhead volume variance suggest that overhead costs are out of control