What is the percentage?

The French Bread Company bakes baguettes for distribution to upscale grocery stores. The The French Bread Company provides the following additional data for the year ended company has two direct-cost categories: direct materials and direct manufacturing labor. Variable December 31, 2020: manufacturing overhead is allocated to products on the basis of standard direct (Click the icon to view the additional data.) manufacturing labor-hours. Following is some budget data for the French Bread Company: (Click the icon to view the budget data.) Read the requirements. Direct manufacturing labor use 0.02 hours per baguette Variable manufacturing overhead $10.00 per direct manufacturing labor-hour Planned (budgeted) output 3,200,000 baguettes Actual production 2,800,000 baguettes Direct manufacturing labor 50,400 hours Actual variable manufacturing overhead $655,200 Requirement 1. What is the denominator level used for allocating variable manufacturing overhead? (That is, for how many direct manufacturing labor-hours is French Bread budgeting?) The denominator level is hours. Requirement 2. Prepare a variance analysis of variable manufacturing overhead. Begin by calculating the following amounts for the variable overhead that will be used to calculate the variances. Requirement 3. Discuss the variances you have calculated and give possible explanations for them. The spending variance is because variable manufacturing overhead was % than planned. A possible explanation could be a(n) in energy rates relative to the rate per standard labor-hour assumed in the flexible budget