The factory overhead cost rate calculated based on the normal capacity of IDR 10,000,000 direct labor costs is 250% of direct labor costs (consisting of a fixed factory overhead rate of 160% and a variable factory overhead rate of 90% of direct labor costs). In 19X1 the actual direct labor costs were IDR 9,500,000 and the actual factory overhead costs were IDR 24,000,000.

the question is to analyze the difference in factory overhead costs

(there is no graph, or something like that)