Fixed overhead $72 000, Variable overhead $3 per direct labour hour, Budgeted direct labour hours: 15 000,The actual fixed overhead incurred was $76 000 and the variable overhead amounted to $42 600. The actual direct labour hours for the years were 16 000.
a) calculate the total recovered fixed overhead and any under/over recovery.

b) analyse the variance into capacity and expenditure variances for variable overhead, and into efficiency and expenditure variances for variable overhead.