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Question 2) Winter Company is a medium-size manufacturer of snow sports products. There are four different models in the line. Simplified data from one of the producing departments are provided below: Performance report Department Producing No 3 Actual Planned Variance Department out put-measured in direct machine hours (DMH): Actual hours in output 18.400 Planned hours in output 18.000 Direct material A 6.300 at $2,15= $13.545 6.000 at $2,00 = $12.000 $1.545 Direct labor 4.160 at $5.10= $21.216 4.000 at $5.00= $20.000 $1.216 ($12.000+ 0.50 x 18.000)= Manufacturing overhead $23.000 $21.000 $2.000 Over/under applied overhead Actual incurred $23.000 Applied ($1.10*x 18.000 DMH) 19.800 Underapplied MOH $3.200 Computation of overhead rate: $264.000/ 240.000 DMH= $1.10/DMH Required: 1. Develop a two way variance analysis of direct materials and direct labor. (20 points) 2. Compute the controllable manufacturing overhead variance and the manufacturing overhead volume variance. (10 points) 3. Evaluate the results of your analysis and identify the problems for each variance. (25 points)