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. Flexible budget for variable overhead based on 3,600 direct labor-hours Actual total overhead incurred Actual direct labor-hours worked Direct labor-hours used to determined the fixed overhead application rate Price variance for variable overhead Price variance for fixed overhead Required: a. Prepare a variable overhead analysis. b. Prepare a fixed overhead analysis. $ 100,800 $ 504,300 3,712 3,350 $ 6,950 F $12,014 U