Delta belt company shows 1,080,000 of variable conversion costs, 360,000 fixed conversion costs, and 72,000 machine hours for the production of 24,0000 units of proproduct. during october , 76,000 machine hours were worked and 24,000 units were produced. variance and fixed conversion costs for the month were 1,128,800 and 374,500, respectively. calculate the four conversion cost variances assuming that variable and fixed costs are seperated. calculate the three conversion cost variances assuming that fixed and variable costs are combined.