For the given data below calculate all the variances for Level 1,2, and 3 analysis. Explain the performance of the company.Please solve this part.

Bramlett Company produces and sells two different product: Thingone and Thingtwo. Company uses two different production department dedicated for each product. All the other activities in the company are combined in two Support Departments. These Support Departments are responsible of supplying services to the production departments these costs are allocated to each department by using the manufacturing labor hour used. Addition to all the Company has Marketing and Distribution activity fixed costs $680,000 and $362,000 respectively. In 2014 the following data is gathered to prepare the 2015 budget: 2015 PROJECTED SALES Product Units Price Thingone 60,000 $165 2015 INVENTORIES IN UNITS Begining Inventory Ending Inventory 20,000 25,000 8,000 9,000 Thingtwo 40,000 $220 Budgeted AMOUNT USED PER 2015 INVENTORIES IN UNITS UNIT Direct Unit Unit Thingone Thingone Thingtwo Begining Inventory Materials Price Ending Inventory 36,000 A kg $12 4 5 32,000 B kg $5 2 3 29,000 32,000 7,000 unit $3 0 1 6,000 DIRECT MANUFACTURING LABOR HOURS Hours per Unit Rate per Hour Product Thingone Thingtwo 2 $16 3 $16 Fixed Variable Cost Cost Support Department Sup1 Sup2 $1,200,000 $3 $2,640,000 $2 Variable Cost Thingone Thingtwo Non- Fixed Manufacturing Cost Costs Marketing $400,000 $2 $4 Distribution $300,000 $0,5 $0,8 COMPANY'S ASSUMPTIONS IN PREPARATION OF THE BUDGET 1. The FIFO inventory method is used. 2. Direct Method used while allocating the support department costs to operating departments. 3. Cost of materials and labor are given as an average value therefore there is no price difference expected between months. For the given data below calculate all the variances for Level 1,2, and 3 analysis. Explain the performance of the company. 2015 ACTUAL SALES Product Units Price 2015 INVENTORIES IN UNITS Begining Inventory Ending Inventory 20,000 27,000 8,000 3,000 58,000 $167 Thingone Thingtwo 46,000 $218 Actual 2015 INVENTORIES IN UNITS Unit Unit Direct Materials Begining Inventory Ending Inventory Price Changes A kg 4% 32,000 30,000 increase B kg 3% 29,000 25,000 decrease unit No 6,000 5,000 change All other costs increase 8% comparing to the previous year's prices. But the workers are not happy with this new pricing policy and they slowed the work 4%