Snow White Corporation manufactures inflatable lawn decorations for holiday decorating. Both variable and fixed manufacturing overhead are allocated using budgeted assembly hours. Budgeted assembly time is 2 hours per unit. The following table shows the budgeted amounts and actual results related to overhead in November 2021. Static budget 150 Actual results Number of inflatable decorations assembled & sold 220 Hours of assemble time 396 ? Variable manufacturing overhead cost per hour of assembly time ? 28 Variable manufacturing overhead costs Fixed manufacturing overhead costs $11,183 $15,540 ? $14,100 Required: 1. Prepare an analysis of all variable manufacturing overhead variances & fixed manufacturing overhead variances using the columns provided below.