McAllister Company's Master Budget for the Year Just Completed Was

McAllister Company's master budget for the year just completed was based on 100% capacity and included 40,000 machine hours and $240,000 total factory overhead.The budgeted fixed overhead at 75% of factory capacity would be $160,000 (and 30,000 machine hours).The company actually operated at 90% capacity for the year,and incurred $252,000 total factory overhead.
Required: (a)Determine the factory overhead flexible-budget variance for the year.Show calculations.(b)Calculate the factory overhead production-volume variance for the year.Show calculations.