*The singapore division of a Canadian company uses a standard cost system for its machine based production.

Variable manufacturing O/H cost incurred were $186,120

Variable manufacturing O/H cost allocated (per standard machine hour allowed for actual output achieved) $14.40

Fixed manufacturing O/H cost incurred $481,200

Fixed manufacturing O/H cost budgeted $468,000

Denominator level in machine hours $15,600

Standard machine hours allowed per unit of output 0.30

Units of output $ 49,200

Actual Machine hours used $15960

Ending WIP $0

Prepare an analysis of all manufacturing overhead variances, and use the four variance analysis framework.