A variance analysis question for cost accounting that I am struggling with. I have parts of it completed, but there are some parts that I did not really understand. Could you please take a look and help me? I really appreciate it! Thank you very much! You may need to zoom in to see the numbers and information for this question

Part 1: Calculate direct materials price and efficiency variances. Actual Costs Incurred Flexible Budget Budgeted Input Qt. Alloved for Actual Output X Budgeted Actual Input Qt. X Actual Rate Actual Input Qt. X Budgeted Rate Direct Materials Purchases Usage 1,455,900 1.695.200 $ 1.874.500 1,380,000 75,900 Efficiency Variance 179,300 $ U Price Variance Part 2: Calculate direct manufacturing labor price, efficiency, and flexible budget variances. Flexible Budget Budgeted Input Qt. Alloved for Actual Output X Budgeted Rate Standard Costs Actual Costs Incurred Actual Input Qt. X Budgeted Rate Actual Input Qt. X Actual Rate 11.50 per pound 25.00 per hour 10.00 per direct labor hour Direct Materials 6 pounds per unit $ 0.9595 hours per unit $ Direct Manufacturing Labor Variable Manufacturing Overhead Direct Manufacturing Labor $ 535.500 525,000 Budgeted Fixed Manufacturing Overhead $1,000,000 $ 20.00 per direct labor hour 10.500 Price Variance Efficiency Variance Actual Costs Incurred Direct Materials Purchased 10.40 per pound 163,000 pounds 126,600 pounds 21,000 hours $ Flexible-Budget Variance Direct Materials Used Part 3: Calculate variable manufacturing overhead spending, efficiency, and flexible budget variances. Direct Manufacturing Labor Variable Manufacturing Overhead Fixed Manufacturing Overhead Incurred $ 25.50 per direct labor hour 9.63 per direct labor hour $ Allocated Budgeted Input Qt. Allowed for Actual Output X Budgeted Flexible Budget Actual Input Qt. X Budgeted Rate Budgeted Input Qt. Alloved for Actual Output X Budgeted Variable Manufacturing Ovetctual Costs Incurred $ 957,550 Actual Input Qt. X Actual Rate 202,230 $ 210,000 Actual Number of Units Produced 20,000 7,770 Spending Variance Efficiency Variance Never a Variance Flexible Budget Variance Part 4: Calculate fixed manufacturing overhead spending, production volume, and flexible budget variances. Same Budgeted Lump Sum Fixed Manufacturing Overhectual Costs Incurred Flexible Budget Actual Input Qt. X Actual Ras in the (Static Budget) Regardless of Out Budgeted Input Qt. Alloved for Actual Output X Budgeted Allocated Budgeted Input Qt. Alloved for Actual Output X Budgeted 957,550 $1,000,000 $42,450 Spending Variance Never A Variance Production Volume Variance Flexible Budget Variance