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 spending and efficiency variances;and fixed overhead budget and volume variances.
Definitions:
Right Intention
The ethical principle that actions should be guided by good or morally correct purposes.
Properly Authorized
Officially or formally approved or sanctioned, according to the relevant laws or standards.
Control Orders
Legal measures imposed by governments to restrict the freedom of individuals for security reasons, often without a prior trial.
Terrorist Attacks
Acts of violence or intimidation, usually motivated by political, religious, or ideological beliefs, aimed at creating fear, disrupting societies, and achieving specific goals.
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