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 3,620 direct labor-hours	$ 101,360
Actual total overhead incurred	$ 507,300
Actual direct labor-hours worked	3,742
Direct labor-hours used to determined the fixed overhead application rate	3,370
Price variance for variable overhead	$ 7,050	F
Price variance for fixed overhead	$ 11,914	U

Required:

a. Prepare a variable overhead analysis.

b. Prepare a fixed overhead analysis.