please explain step by step how to arrive to those answers

19 Artman Corporation applies manufacturing overhead to products on the basis of standard machine-hours. For the most related to production are shown below: s. For the most recent month, data Actual Budget Units produced 720 Machine-hours 3.600 Variable MOHS 37,440 778 3,900 $ 39,800 og the month, the variable overhead efficiancy variance was closest to 104 Unfavorable 3,120 Unfavorable 102 Unfavorable 760 Favorable E. None of the above. 20 Skie Inc produces a single product and uses a standard costing system applying manufacturine overhead based on standard machine-hours allowed for actual output. At the beginning of the year, the company planned the following related to Fixed Manufacturing Overhead (FMOH): Budget FMOH S Budget (denominator level) activity 75.000 150,000 MHS At the end of the year, the company reported results below for FMOH: Actual activity FMOH budget variance S FMOH volume variance $ 156,250 MHS 2.250 Favorable 3.750 Favorable For the year, standard machine-hours allowed for actual output were closest to: A 142,500 MHS 154,500 MHS 157,500 MHS 162,000 MHS E. None of the above