Different management levels in Bates, Inc., require varying degrees of managerial accounting information. Because of the need to comply with the managers' requests, four different variances for manufacturing overhead are computed each month. The information for the September overhead expenditures is as follows Budgeted output units Budgeted fixed manufacturing 3,200 units $20,000 Budgeted variable manufacturing per direct labor $5 Budgeted direct manufacturing labor 2 hours per unit Fixed manufacturing costs incurred $26,000 Direct manufacturing labor hours used 7.200 Variable manufacturing costs incurred $35,600 Actual units manufactured 3,400 units Required: Compute a 4-variance analysis for the plant controller t Qty. A) B C) D) 3200 units G) H) K) L) M) 10) R) V) x) Y)