Before information shows is the correct and complete question.
The Lopez Company use a standard costing in its manufacturing plant for the auto part. The standard cost of particular auto part based on a denominator level of a 4.000 output unit per year. included 6 machine-hours of variable manufacturing overhead at $8 per hour and 6 machine-hours of fixed manufacturing overhead at $15 per hour. 
Actual output produced was 4.400 units. 
Variable manufacturing overhead incurred was $245.000. 
Fixed manufacturing overhead incurred was $373.000. 
Actual machine-hours were 28.400.
Prepare the analysis of all variable manufacturing overhead and fixed manufacturing overhead variances.
Additional diagram attached to this question is displayed in the first image below.
Answer:
Explanation:
By using a columnar method, the analysis of all the variance & fixed manufacturing overhead varaince can be computed as follows:
Variable manufacturing overhead analysis:
Actual cost Incurred: ║ Actual input ×  Budgeted ║ Allocated: Budgeted
Actual input × Actual     rate                                        Input for actual output 
rate                                                                               × Budgeted rate
245000                         28400×$8.00 = 227200      (4400×6hrs×$8)
                                                                                       = 211,200
                 17800 U                    16800  U
             Spending Variance      Efficiency Variance 
                                       33800 U
                                 Flexible Budget Variance 
Hence;
The spending Variance = $17,800 U
Efficiency Variance  = $16,000 U
Flexible Budget Varaince = $33800 U
where;   F = Favourable  & U = Unfavourable 
<u>For the fixed Manufacturing Overhead:</u>
Actual cost Incurred: ║ Flexible Budget Lump ║ Allocated: Budgeted
Actual input × Actual     sum regardless of the    Input for actual output
rate                                 output level                     × Budgeted rate
                                                                               
373000                        4000×6hrs×15 = 360000  (4400×6hrs×$15)
                                                                                       = 396000
13000 U                                   36000  F
Spending Variance/               Production-Volume 
Flexible budgeted variance   Variance
                                                  23000 F
                                         Over allocated fixed 
                                         Overhead
Hence;
The spending Variance = $13000 U
The production Volume Variance  = $36,000 F
Over allocated fixed overhead = $23000 F
where;   F = Favourable  & U = Unfavourable 
NOTE: To have a better view of the above computation in a table format, refer to the second and the third diagram in the image below.