managerial accounting (need a soultion)

Alquds Manufacturing company's operating income shows that it was less than planned (budgeted) operating income by $30,000 this difference let management to ask about the reasons to get a feedback. the financial manager tries to interpret the result by different way based on following data; Actual Data:Sales in units 20000, selling price $55 per unit, DM used 35000 gram at a cost of $310000, DL used 20000 labor hour at a cost of $240000, V.OH cost $250000, FOH cost $200000. Budgeted Data: Sales in units 21500 units, Selling price per unit $50 per unit, Standard DM required is 2 gram at a cost of $8 per gram, DL 0.8 hour at a cost of $12.5, V.OH cost is $11.9767 per per labor hour and F.OH cost $180,000 for capacity of 20000 labor hours, Compute V.OH Efficiency ?Variance of V.OH Cost F $10466 ao U $47907 .bo .F $47907 .co U $10466 do