Variable overheads $257,600
Fixed overheads $123,200
Estimated machine hours 22,400

Actual overheads $360,500 actual machine hours 20,970

This is all I've been given to work with?

Capacity variance is calculated as:
(Budgeted capacity - Actual capacity utilized) x Fixed overhead rate

Fixed overhead rate = Budgeted fixed overheads/Budgeted capacity