Please help! I don't know where I'm going so wrong!

James Corp. applies overhead on the basis of direct labor hours. For the month of May, the company planned production of 10,000 units (80% of its production capacity of 12,500 units) and prepared the following overhead budget: Operating Levels Overhead Budget 80% Production in units 10,000 Standard direct labor hours 27,000 Budgeted overhead Variable overhead costs Indirect materials $ 16, 200 Indirect labor 27,000 Power 5,400 Maintenance 5,400 Total variable costs 54,000 Fixed overhead costs Rent of factory building 23,000 Depreciation-Machinery 10,800 Supervisory salaries 14,800 Total fixed costs 48,600 Total overhead costs $102,600 During May, the company operated at 90% capacity (11,250 units) and incurred the following actual overhead costs: Overhead costs (actual) Indirect materials Indirect labor Power Maintenance Rent of factory building Depreciation-Machinery Supervisory salaries Total actual overhead costs $ 16,200 29,875 6,075 6,710 23,000 10,800 18,200 $110,860 1. Compute the overhead controllable variance and classify it as favorable or unfavorable. 2. Compute the overhead volume variance and classify it as favorable or unfavorable. 3. Prepare an overhead variance report at the actual activity level of 11,250 units. the effect of each variance by selecting for favorable, unravorable, and no variance. Do not round intermediate calculations.) JAMES CORP. Overhead Variance Report For Month Ended May 31 Expected production volume Production level achieved 80% of capacity 90% of capacity $ 1,250 X Favorable Actual Flexible Budget Results Volume variance Controllable Variance Variances Fav./Unfav. Variable overhead costs: Indirect materials Indirect labor Power OOOO 22,500 X $ $ 36,000 X 9,000 X 4,500 x 16,200 $ 29,875 6,075 6,710 6,300 X Favorable 6,125 X Favorable 2,925 X Favorable 2,210 X Unfavorable x Maintenance 72,000 58,860 1,960 X Favorable Total variable costs Fixed overhead costs: Rent of factory building DepreciationMachinery Supervisory salaries 0 No variance 23,000 10,800 14,800 23,000 10,800 18,200 0 No variance 3,400 Unfavorable olol Total fixed costs 48,600 52,000 3,400 Unfavorable Total overhead costs $ 120,600 $ 110,860 $ 8,260 X Unfavorable Required 2 Required 3 >