Hours per Mayer, Inc., asks for your help in regards to its analysis of its variable and fixed overhead costs for October 2021. The information fe the October 2021 overhead expenditures is as follows: Budgeted output units 3,200 Budgeted total fixed overhead $ 20,800 Budgeted variable overhead $5.00 Per DLH Budgeted direct labor hours 2.0 unit Actual fixed overhead costs incurred $ 23,000 Actual direct labor hours incurred 7,200 Variable overhead costs incurred $ 37,500 Actual units manufactured 3,400 Actual units sold 3,200 Required: Compute a 4-variance analysis, for manufacturing overhead, for the plant controller