I need help with a manufacturing overhead accounting question. Thank you!

8-20 Manufacturing overhead, variance analysis. The Principles Corporation is a manufacturer of centrifuges. Fixed and variable manufacturing overheads are allocated to each centrifuge using budgeted assembly-hours. Budgeted assembly time is 2 hours per unit. The following table shows the budgeted amounts and actual results related to overhead for June 2014. Required: 1. Prepare an analysis of all variable manufacturing overhead and fixed manufacturing overhead variances using the columnar approach in Exhibit 8-4 (page 304). 2. How does the planning and control of variable manufacturing overhead costs differ from the planning and control of fixed manufacturing overhead costs