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$ $98,000$Actual total overhead incurred$ $489,300$Actual direct labor$-$hours worked$3,562$Direct labor$-$hours used to determined the fixed overhead application rate$3,250$Price variance for variable overhead$ $6,450$FPrice variance for fixed overhead$ $12,514$U

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Required:

a$.$ Prepare a variable overhead analysis.

b$.$ Prepare a fixed overhead analysis.