Zelda Corp. makes pottery for people to store items in, Most ofthe indirect costs used to make these pots are associated with themanufacturing process. This means that Samantha Inc. allocatesvariable and fixed manufacturing overhead on the basis of machinehours. On January 1st, Zelda Corp. planned on making 4,500 claypots for the month. They believed it would take 10,125 machinehours and 2,250 direct labor hours to make these pots. Theybelieved their total manufacturing overhead would be $95,175, with$60,750 coming from variable manufacturing overhead. On February1st, found that for January they had made 4,450 clay pots and thaton average, each pot took 2.3 machine hours and .6 direct laborhours to make. Their manufacturing overhead ended up being$101,933, with $42,570 coming from fixed manufacturing overhead.Using this information please conduct a 4 variance analysis forboth Variable and Fixed Manufacturing Overhead.