Manufacturing overhead, variance analysis. Zyton assembles its CardioX product at its Scottsdale plant. Manufacturing overhead (both variable and fixed) is allocated to each CardioX unit using budgeted assembly time hours. Budgeted assembly time per CardioX product is two hours. The budgeted variable manufacturing overhead cost per assembly time hour is $48. The budgeted number ofCardioX units to be assembled in March 2007 is 8,000. Budgeted fixed man¬

ufacturing overhead costs are $576,000.

Actual variable manufacturing overhead costs for March 2007 were $732,600 for 7,400 units actually assembled. Actual assembly-time-hours were 16,280. Actual fixed manufacturing overhead costs were $604,104.

Required 1. Conduct a four-variance analysis for Zyton’s Scottsdale plant.
2. Comment on the results in requirement 1.
3. How does the planning and control of variable manufacturing overhead costs differ from that of fixed manufacturing overhead costs?