*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.