A company budgeted overhead costs based on direct labor hours for current year assuming operations at 80% of capacity or 48,000. Total variable overhead is $892,800 and total fixed overhead is $1,105,920. Help me with the part I circled below please.

The standard cost per unit when operating at this same 80% capacity level is Per Hour Rate Direct materials (6# @ $3 per #) Direct labor (3 hrs @ $14.80 per hr) Per Unit Standard $ 18.00 44.40 Variable factory overhead (3 hrs @ $_per hr) Fixed factory overhead (3 hrs @ $uper hr) Actual costs incurred during the current year for 60% of capacity, or 36,000 units, were: Direct materials (216,200#) Direct labor (109,100 hrs) Variable factory overhead costs 650,300 1,177,200 692,785 Fixed factory overhead costs Total actual costs 1,100,862 3,621,147 $ Compute the variable and fixed overhead variances