2 different questions.

pls helpp

Oxford Company has a materials standard of $2.26 pounds per unit of output. Each pound has a standard price of $26 per pound. During February, Oxford Company paid $54,840 for 4,870 pounds at $27 per pound, which were used to produce 2,430 units. What is the direct materials quantity variance? Multiple Choice $16,167 favorable $6,440 unfavorable $3,800 favorable $400 unfavorable Madrid Company has a direct labor standard of 4 hours per unit of output and a standard wage rate of $12 per hour. During February, Madrid Company paid $99,800 to employees for 9,160 hours worked, and 2,480 units were produced during that time. What is the flexible budget amount for direct labor? Multiple Choice $99,800 $109,920 $29,760 $119,040