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15. (15 points) Electrical Supply Co. (ESC) manufactures electric switchboards. ESC allocates manufacturing overhead based on machine hours. ESC's results for the most recent year are as follows: a. Compute a three-column variance analysis of ESC's variable manufacturing overhead for the results reported above. Include all appropriate variance descriptions. b. Compute a three-column variance analysis of ESC's fixed manufacturing overhead for the results reported above. Include all appropriate variance descriptions. c. Based on your analysis above, what relationship about the Production Volume Variance and ESC's capacity would you discuss with management