I need detailed help with steps on how to solve, and not just an answer, and also where each number comes from, be ready for follow up questions :

The Murphy Company makes and sells smoke detectors. The company uses standard costing, with overhead costs applied on the basis of direct labor hours. The following is extracted from the flexible budget for 2006 :

Detectors Produced : 40,000

Direct Labor Hours : 56,000

Variable Overhead Cost : $252,000

Fixed Overhead Cost : $672,000

At the beginning of 2006 , the company expected to produce 40,000 detectors in 2006. The actual results for the year are below :

Number of Detectors Produced : 43,200

Direct Labor Hours Worked : 62,640

Variable Overhead Cost : $278,748

Fixed Overhead Cost : $714,000

Question : Respectively, what fixed and variable overhead costs did company apply to detectors produced ?

A) 725,760 & 272,160

B) 700,000 & 325,202

C) 731,292 & 294,202

D) 724,292 & 311,090

Answer was A) but I need EXACT HELP WITH STEPS AS TO HOW :)