The cost center manager of "International Production GmbH" would like to have a deviation analysis carried out for the past fiscal year 2020. The previously planned costs and the costs actually incurred can be found in the following table.

characterizationOriginal plan valueCorrected planned value*actual valuepersonnel costs100% variable52900 56300 59000 material costs100% variable16500 22400 20100 depreciation100% fix16800 16900 energy costs100% variable8600 15100 secondary costs100% fix25200 27000 maintenance hours 3000 3350

* Planned quantities at actual prices

The cost center manager also found out that the personnel and material costs had not been planned correctly because wages and procurement prices on the world market had changed unexpectedly. If the actual prices had been used correctly during planning, the personnel costs would have amounted to 56,300 at the time of planning and in relation to the planned quantity, and the material costs would have been planned at 22,400.

The cost function according to the original planning is: K(x) = 42000 + 26.00 * x

a) How high are the allocated plan costs of the cost center on a full cost basis and the total variance (as actual plan variance) of the costs?

Allocated planned costs on the cost center----- ():???

Total deviation ------()????

b) Carry out the deviation analysis and enter the result in the fields below.

Always calculate with unrounded interim results and round the results to be entered to two decimal places.

Employment variance -----():???

Price deviation -----():????

I need final answer please