3. (12 points) Garick LLC has two divisions Garden Division and Farm Division. The following report is for the most recent operating period Total Garden Farm Company Division Divisie Sales $265.000 $ 163,000 $ 100.000 Variable expenses 105 190 63,520 4130 Contribution margin 199.610 99.430 IND Traceable fixed expenses 110.000 68,000 42.000 Segment margin 49,610 $31.430 $ 18.180 Common fixed expenses Net operating income $ 17810 Required: What is the Garden Division's break-even in sales dollars What is the Farm Division's break-even in sales dollar? c. What is the company's overall break-even in sales dollars? 4 What would be the company's overall net operating income if the company operated its two division's break-even points? 4. (15 points) Stow Coep, has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct laber-hours Inputs Standard Quantity Hours per Une Standard Price Rate Direct materials 74 ditors $ 700 per liter Direct labor 0.70 hours $ 21.70 per hour Variable manufacturing overhead 0.70 hos S5.90 per The company has teported the following actual results for the product for September Actual output Kaw materials purchased Actual cost of raw materials purchased Raw materials used in production Actual direct labor hours Actual direct labor cost Actual variable overhead cost 9,600 nits 75,000 liters 5562.500 71.050 tiers 6,410 hours 5142300 $34,614 Required Compute the materials price variance for September b. Compute the materials quantity variance for September c Compute the labor rate variance for September d. Compute the labor efficiency variance for September e. Compote the variable overhead rate variance for September 1. Compute the variable overhead efficiency variance for September (Note: You need indicate whether these variances are favorable or unfavorable.)