Asking about this question below. please give me detail explanation and right answer in Excel. Thanks so much!

Question:

ABC uses a standard costing system and allocates manufacturing overhead costs using budgeted machine hours.

+ Static Budget:

Total fixed manufacturing overhead is budgeted at $20 per machine hour.

Each unit is budgeted for 1.5 direct machine hours.

2,600 units were planned for production.

+ Actual results:

2,100 units were produced

Each unit took 2 hours of actual machine time; machine time was paid at a rate of $19 per hour.

Required:

a) What is the denominator level used for allocating fixed manufacturing overhead costs?

b) Prepare a variance analysis of Fixed Manufacturing Overhead costs; ensure to report a rate variance and a production volume variance.

c) Indicate if Fixed Manufacturing Overhead costs are over or under allocated and by how much.

d) Prepare the journal entries to record the FMOH costs, variance and write off to the Cost of Goods Sold. Assume all purchases are on account.