The French Bread Company bakes baguettes for distribution to upscale grocery stores. The company has two direct-cost categories: direct materials and direct manufacturing labor. The French Bread Company allocates fixed manufacturing overhead to products on the basis of standard direct manufacturing labor-hours. For 2020, fixed manufacturing overhead was budgeted at $3.00 per direct manufacturing labor-hour. Actual fixed manufacturing overhead incurred during the year was $289,000. The following is some budget data for the French Bread Company for 2020 and additional infomation for the year ended Decmeber 31, 2020: (Click the icon to view the budget data.) (Click the icon to view the additional data.) Read the requirements. Requirement 1. Prepare a variance analysis of fixed manufacturing overhead cost. Begin by completing the table below for the fixed manufacturing overhead that will be used to calculate the variances. Same Budgeted Fixed MOH Lump Sum Actual Costs Incurred Regardless of Output Level Flexible Budget Allocated Overhead