If overhead costs are based on direct labor hours for current year assuming 80% capacity or 48,000. Total variable overhead is $892,800 and total fixed overhead is 1,105,920. Please help me fill this out based upon the information given below.

The standard cost per unit when operating at this same 80% capacity level is the unit requires 3 hs Per Hour one w.fixed FO=23 Rate Per Unit Standard Direct materials (6# @ $3 per #) 18160 3 18.00 Direct labor (3 hrs @ $14.80 per hr) 44.413 14.8 44.40 Variable factory overhead (3 hrs @ $_per hr) 18.6 6.2 7.68 Fixed factory overhead (3 hrs @ $ per hr) 23.04 Actual costs incurred during the current year for 60% of capacity, or 36,000 units, were: $ Direct materials (216,200#) Direct labor (109,100 hrs) Variable factory overhead costs 650,300 1,177,200 692,785 Fixed factory overhead costs Total actual costs 1,100,862 3,621,147 $ Variable Overhead Spending and Efficiency Variances Units Hours Applied Overhead SH X SVR AVR$ Actual Overhead AH X AVR Given 692,785 AH X SVR 4.2 x 109 100 676,420 Spending variance $0 Efficiency variance $0 Total variable overhead variance $0 Fixed Overhead Spending and Volume Variances Units Hours Applied Overhead SH X SFR Actual Overhead AFR$ Budgeted Overhead Volume variance Spending variance $0 $0 Total fixed overhead variance $0