?How do you get the variable manufacturing overheard and fixed manufacturing overhead on part one? It says $1$ ?DLH$\text{'}$s at $$5$ ?and $1$ ?DLH for $$11\mathrm{.}80.$ ?Is there a calculation?

Flandro Company uses a standard cost system and sets its predetermined overhead rate on the basis of direct labor-hours. The following data are taken from the company's planning budget for the current year: Denominator activity (direct labor-hours) Variable manufacturing overhead cost Fixed manufacturing overhead cost 5,000 $25,000 $ 59,000 The standard cost card for the company's only product is given below: (1) Standard Quantity (2) Standard Price Inputs Direct materials or Hours or Rate Standard Cost (1) x (2) 3 yards $ Direct labor Manufacturing overhead 1 hour 1 hour 4.40 per yard $ 12 per hour $16.80 per hour $ 13.20 12.00 16.80 Total standard cost per unit $ 42.00 During the year, the company produced 6,000 units of product and incurred the following actual results: Materials purchased, 24,000 yards at $4.80 per yard Materials used in production (in yards) Direct labor cost incurred, 5,800 hours at $13 per hour Variable manufacturing overhead cost incurred Fixed manufacturing overhead cost incurred $ 115,200 18,500 $ 75,400 $ 29,580 $ 60,400