Robinwood Fixtures manufactures two products, K4 and X7. The company prepares its master budget on the basis of standard costs. The following data are for September:

	K4		X7
Standards
Direct materials	0.75	pounds at $6.00 per pound	1	pound at $6.60 per pound
Direct labor	1.25	hours at $24 per hour	1.5	hours at $30 per hour
Variable overhead (per direct labor-hour)	$ 19.20		$ 21.00
Fixed overhead (per month)	$ 402,408		$ 477,360
Expected activity (direct labor-hours)	17,250		23,400
Actual results
Direct material (purchased and used)	9,300	pounds at $5.40 per pound	14,100	pounds at $6.90 per pound
Direct labor	14,700	hours at $24.30 per hour	22,200	hours at $30.60 per hour
Variable overhead	$ 291,060		$ 454,212
Fixed overhead	$ 376,740		$ 475,200
Units produced (actual)	12,000	units	14,400	units

Required:

a. Prepare a variance analysis for each variable cost for each product.

b. Prepare a fixed overhead variance analysis for each product.