$($A$)$ Compute and analyze the variances between actual cost and standard cost using the following data:

The standard cost per unit for April $2023$ was as follows:

DM cost: $5$ kilo per unit, the cost per kilo $$4.$

DL cost: $2$ labor hours per unit, the labor rate per hour $$8.$

Variable overhead cost: $3$ machine hours per unit, the variable overhead rate per hour $$5.$

At the end of April, the actual data was:

Quantity of production: $7000$ units

The quantity of material used in production $42,000$ kilo, the DM cost $126,000..$

The total direct labor hours $13,000$ hours, the DL cost $$130,000-$

The total machine hours $23,000$ hours, the variable overhead cost $$115,000-$