The Motions Corporation is a manufacturer of centrifuges. Fixed and variable manufacturing overheads are allocated to each centrifuge using budgeted assembly-hours. Budgeted assembly time is 2 hours per unit. The following table shows the budgeted amounts and actual results related to overhead for June 2020. (Click the icon to view the table.) Read the requirements. Data table Actual Requirement 1. Prepare an analysis of all variable manufacturing overhead and fixed manufacturing overhead variances. The Motions Corporation (June 2020) Results Static Budget Begin by calculating the following amounts for the variable overhead (OH). Number of centrifuges assembled and sold 124 133 Actual Input Hours of assembly time 226 Actual Costs Incurred Budgeted Rate Flexible Budget Allocated Overhead Variable manufacturing overhead cost per hour of assembly time Variable manufacturing overhead costs 28 Variable OH Fixed manufacturing overhead costs 6,818 $ 12,870 $ 11,970 Now complete the table below for the fixed manufacturing overhead. Fixed OH Same Budgeted Actual Costs Incurred Lump Sum Regardless of Output Level Flexible Budget Allocated Overhead Print Done Now complete the 4-variance analysis using the amounts you calculated above. (If no variance exists leave the dollar value blank. Label the variance as favorable (F), unfavorable (U) or never a variance (N).) 4-Variance Analysis Spending Variance Efficiency Variance Production-Volume Variance Variable OH Fixed OH