The following partial information is contained in the variance analysis received from the Western Plant of Eastlawn Company. All plants at Eastlawn apply overhead on the basis of direct labor$-$hours.

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Flexible budget for variable overhead based on $3,500$ direct labor$-$hours

$ $98,000$

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Actual total overhead incurred

$ $489,300$

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Actual direct labor$-$hours worked

$3,562$

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Direct labor$-$hours used to determined the fixed overhead application rate

$3,250$

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Price variance for variable overhead

$ $6,450$

F

Price variance for fixed overhead

$ $12,514$

U

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Required:

a$.$Prepare a fixed overhead analysis.

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Price variance

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Production volume variance

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Fixed overhead total variance