please complete ALL requirments

Requirements 1. What is the denominator level used for allocating variable manufacturing overhead? (That is, for how many direct manufacturing labor-hours is Roti Bread budgeting?) 2. Prepare a variance analysis of variable manufacturing overhead. 3. Discuss the variances you have calculated and give possible explanations for them. Data table Data table The Roti Bread Company bakes baguettes for distribution to upscale grocery stores. The company has two diroct-cost categories: direct materials and direct The Roti Bread Company provides the following additional data for the manufacturing labor. Variable manufacturing overheod is allocated to products on year anded December 31, 2017: the basis of standard direct manufacturing labor-hours. Following is some budget (Click the icon to view the additional data.) data for the Rofi Bread Company: Read the IIt (Click the icon to viow the budget data.) Requirement 1. What is the denominator lovel used for allocating variable manufacturing overhead? (That is, for how many direct manufacturng labor-hours is Rot Bread budgeting?) The denominator levet is hours