You have just been hired as the controller of the Eastern Division of Global Manufacturing.Performance records for last year are incomplete, with only the following data available: 
Required:
Prepare a complete analysis of manufacturing overhead for the past year.Indicate actual, standard, and denominator activity levels; variable overhead rate and efficiency variances; and fixed manufacturing overhead budget and volume variances.
Definitions:
Symptoms Of Anxiety
Various physical and emotional signs indicating anxious feelings, often characterized by restlessness, tension, rapid heartbeat, and worry.
Cognitive Therapist
A mental health professional specialized in cognitive therapy, focusing on identifying and modifying dysfunctional thought patterns.
Chronically Anxious Client
A person who consistently experiences intense levels of anxiety over an extended period, affecting their daily functioning.
Irrational Thoughts
Thoughts that are not based on reason or logic, often leading to negative emotions and behaviors.
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