Universal bats inc manufactures aluminum baseball bats that it sells to university athletic departments. It has developed the following per unit standard costs for 2022. DM: 2kg of aluminum per bat at $4 per kilogram. DL: 30 minutes per bat at $10 per hour. MOH: 30 minutes per bat at $7.5 per hour In 2022 the company planned to produce 40000 bats at a level of 20000 hours of DL. Budget variable manufacturing overhead costs $70000 and budget fixed manufacturing overhead costs $80000. Actual results: DM purchases were 82000kg at $344400. DM used was 80000kg of aluminum. DL costs were 21500 hours at $206400. Total MOH was $160000. Actual production was 42000 bats. Actual fixed MOH was $80000. Overhead was applied based on DL hours. A) Compute all possible variances given the information provided above. B) Compute the total budget variance for manufacturing overhead during the last period. C) compute the total under/over applied manufacturing overhead.