The following data is extracted from the records of an industrial company: The standard data for the elements of indirect industrial costs for a production center for the month of January 2012 were as follows 1- Direct work 3 hours at a rate of 500 dinars / hour 2- Planned power hours 1000 hours 3- Fixed indirect industrial costs planned in the budget 100,000 dinars and indirect industrial costs are borne by 50% of direct labor costs At the end of the month, the actual data was as follows 1- The number of units produced during the month is 400 units 2- Direct and paid wages of 495,000 dinars and 900 actual working hours 3- The indirect industrial costs amounted to 320,000 dinars (200,000 of which are variable). Required: Determine and analyze the deviations of indirect industrial costs on the basis of the flexible budget by the method of analysis (two, three, and four).