Actual Cost infomation

Direct Materials 26300 pounds @ $ 3.50 per pound $ 92050

Direct Labor 1310 hours @ $ 16.10 per hour 21091

Variable Manufacturing Overhead 1310 hours @ $ 15.70 per hour 20567

Fixed Manufacturing Overhead 28152

standard cost information

Quantity Cost

Direct Materials 4 pounds per set $ 3.00 per pound

Direct Labor 0.20 hours per set $ 16.00 per hour

Variable Manufacturing Overhead 0.20 hours per set $ 16.00 per hour

Static budget amount: $29952 0.20 hours per set $ 32.00 per hour

How to calculate

Direct Material cost variance (AC-SC)XAQ Efficiency Variance (AQ-SQ)XSC

Direct labor cost variance (AC-SC)XAQ Efficiency variance (AQ-SQ)XSC

VOH cost Variance (AC-SC)XAQ Efficiency variance (AQ-SQ)XSC

FOH cost variance = actual FOH-Budgeted FOH =?

FOH voulme variance = Bugeted FOH-Allocatred FOH=?

plz need process

PLZ NEED PROCESS