eread The Roti Bread Company bakes baguettes for distribution to upscale stores. The company has two direct-cost overhead to products on the basis of standard direct manufacturing labor-hours. For 2020, fixed manufacturing overhead was budgeted at $3.00 per direct manufacturing labor-hour. Actual fixed manufacturing overhead incurred during the year was $298,000. The following is some budget data for the Roti Bread Company for 2020 and additional infomation for the year ended Decmeber 31, 2020: (Click the icon to view the budget data.) (Click the icon to view the additional data.) Read the requirements Requirement 1. Prepare a variance analysis of fixed manufacturing overhead cost. Begin by completing the table below for the fixed manufacturing overhead that will be used to calculate the variances. Same Budgeted Lump Sum Regardless of Output Level Actual Costs Flexible Budget Allocated Overhead Incurred Fixed MOH X Data table Data table Direct manufacturing labor use 0.02 hours per baguette Variable manufacturing overhead $10.00 per direct manufacturing labor-hour Planned (budgeted) output 3,800,000 baguettes Actual production 2,500,000 baguettes Direct manufacturing labor 44,700 hours Actual variable manufacturing overhead $598,980