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I need assistance on the following.  I need a paper answering the following both Part 1 & Part 2 :

Part One:

One of your clients, Moore Manufacturing has asked you to assist them in evaluating their performance against their budgets. The management of Moore Manufacturing has provided the following standard cost sheet for one of its products: 

Moore Manufacturing applies factory overhead based on direct labor hours and factory overhead is allocated based on a practical capacity of 500 units of product. 

The actual operating results for the year are as follows: 

Determine the following for the period: 

Flexible budget for variable overhead based on output for the period

Total variable overhead applied to production during the period

Total budgeted fixed factory overhead

Total fixed factory overhead applied to production during the period 

Calculate the following variances using four-variance analysis: 

Total variable overhead variance

Variable overhead spending variance

Variable overhead efficiency variance

Total under applied or over applied variable overhead

Fixed overhead spending variance

Production volume variance

Total fixed overhead variance

Total under applied or over applied fixed overhead 

Calculate the following variances using three-variance analysis: 

Factory overhead spending variance

Factory overhead efficiency variance

Production volume variance 

Calculate the total overhead flexible budget variance and the production volume variance using a two-variance analysis. 

Part Two:

In a 750 word document, explain to the management team at Moore Manufacturing about the variances and evaluation of their performance.

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