Please complete the ENTIRE promblem

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