please solve part b correctly and decide whether it is Favorable or unfavorable

Exercise 23-21 (part level submission) The information shown below was taken from the annual manufacturing overhead cost budget of Samantha Company. Variable manufacturing overhead costs $45.000 Fixed manufacturing overhead costs $25,200 Normal production level in labor hours 18,000 Normal production level in units 4,500 4 Standard labor hours per unit During the year, 4,350 units were produced, 17,700 hours were worked, and the actual manufacturing overhead was $70,160. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. (a) Your answer is correct. Compute the total, fixed, and variable predetermined manufacturing overhead rates. (Round answers to 2 decimal places, e.g. 1.25.) Item Rate Variable overhead 2.50 Fixed overhead 1.40 Total overhead 3.90 Click if you would like to Show Work for this question: Open Show Work SHOW SOLUTION SHOW ANSWER LINK TO TEXT Attempts: 1 of 2 use (b) Compute the total, controllable, and volume overhead variances. Total overhead variance Overhead controllable variance Overhead volume variance Click if you would like to Show Work for this question: Open Show Work LINK TO TEXT Attempts: 0 of 2 used SAVE FOR LATER SUBMIT ANSWwER