Sunday Corporation Prepared the Following Performance Report for Variable Overhead

Sunday Corporation prepared the following performance report for variable overhead costs for the last quarter of the year.Machine hours are the cost driver for all overhead costs.
$\begin{array}{|l|r|r|r|}\hline&&\text { Static }\\\text { Cost Driver(Machine Hours) }&\text { Actual }&\text { Budget }\\\text { Variable Overhead Costs: }&38,000&38,000&\text { Variances }\\\hline \text { Utilities } & \$ 15,700 & \$ 14,000 & \$ 1,700 \mathrm{U} \\\hline \text { Indirect Labor } & 86,500 & 80,500 & 6,000 \mathrm{U} \\\hline \text { Supplies } & 26,000 & 21,000 & 5,000 \mathrm{U} \\\hline \text { Maintenance } & \underline{44,900} & \underline{42,000} & \underline{2,900 \mathrm{U}} \\\hline \text { Total Variable Overhead Costs } & \$ 173,100 & \$ 157,500 & \$ 15,600 \mathrm{U} \\\hline\end{array}$
The cost formulas used for the variable overhead costs are:
$$\begin{array} { | l | c | } \hline \text { Variable Overhead Costs } & \text { Cost Formula } \\\hline \text { Utilities } & \$ 0.40 \text { per machine hour } \\\text { Indirect Labor } & \$ 2.30 \text { per machine hour } \\\text { Supplies } & \$ 0.60 \text { per machine hour } \\\text { Maintenance } & \$ 1.20 \text { per machine hour } \\\hline\end{array}$$
Your boss called you into the office and reprimanded you for the unfavorable variances.The boss says you are fired unless you can explain why the variances are all unfavorable.
Required:
Calculate the flexible budget variances and the activity-level variances for each cost.