Can you please breakdown how to solve this? Thank you!

A B D E F 46 47 3. During June, the operating room was used 260 hours, and actual overhead costs were $114,368. 48 What is the overhead variance? 49 50 Applied Overhead 51 Total Hours usage in January 52 Predetermined OH rate 53 54 Total applied overhead in January 55 56 Actual Overhead 57 58 Total Overhead Variance 59 60 4. Was overhead over-applied or under-applied in June? 61 62 use the IF formula to answer this question! 63 64 65 5. What account should be charged for the variance? 66 67 68 69 70 71 72 BA213 Ch 2 Solution H A B D E F 46 47 3. During June, the operating room was used 260 hours, and actual overhead costs were $114,368. 48 What is the overhead variance? 49 50 Applied Overhead 51 Total Hours usage in January 52 Predetermined OH rate 53 54 Total applied overhead in January 55 56 Actual Overhead 57 58 Total Overhead Variance 59 60 4. Was overhead over-applied or under-applied in June? 61 62 use the IF formula to answer this question! 63 64 65 5. What account should be charged for the variance? 66 67 68 69 70 71 72 BA213 Ch 2 Solution H