Please show your step by step for overhead variance

Problem 24-05A a-c Hart Labs, Inc. provides mad cow disease testing for both state and federal governmental agricultural agencies. Because the company's customers are governmental agencies, prices are strictly regulated. Therefore, Hart Labs must constantly monitor and control its testing costs. Shown below are the standard costs for a typical test. $3.00 32.00 Direct materials (2 test tubes @ $1.50 per tube) Direct labor (1 hour @ $32 per hour) Variable overhead (1 hour @ $6.00 per hour) Fixed overhead (1 hour @ $12.00 per hour) Total standard cost per test 6.00 12.00 $53.00 The lab does not maintain an inventory of test tubes. As a result, the tubes purchased each month are used that month. Actual activity for the month of November 2020, when 1,300 tests were conducted, resulted in the following. Direct materials (2,730 test tubes) Direct labor (1,365 hours) Variable overhead Fixed overhead $3,822 40,950 7,488 14,872 Monthly budgeted fixed overhead is $16,320. Revenues for the month were $85,800, and selling and administrative expenses were $4,600. HART LABS, INC. Income Statement For the Month Ended November 30, 2020 Sales Revenue 85800 Cost of Service Provided 68900 Gross Profit (at Standard) 16900 Variances Materials Price Variance -273 Favorable Materials Quantity Variance -195 Unfavorable Labor Price Variance -2730 Favorable Labor Quantity Variance -2080 Unfavorable Overhead Variance Favorable Total Variance Favorable Gross Profit (Actual) 0001 Selling and Administrative Expenses Net Income / (Loss)