Question #2 (25 marks) Data Data for the question $ 8.00 per hour Fixed manufacturing overhead budgeted at Actual Fixed Manufacturing Overhead Candles made in batches of $ 2,250,000 75 Direct manufacturing labour use Fixed Manufacturing overhead 150 direct manufacturing labour hour per batch 2.00 per direct manufacturing albour hour 5 Planned output 150,000 Actual output 125,000 250,000 Actual Direct manufacturing labour hours 500,000 Actual Fixed Manufacturing overhead Required: What is the budgeted standard direct manufacturing labour used? What is the budgeted fixed manufacturing labour hours? What is the budgeted fixed manufacturing overhead costs? What is the allocated fixed manufacturing overhead? Prepare a variance analysis of the fixed manufacturing overhead costs