Aqua-Time Pools is an installer of in-ground swimming pools. Suppose Aqua-Time had installed seven pools in June and that actual expenses were as follows

Actual expense data

Direct materials (gunite)	200 m3 at $80.00 / m3
Direct labour	2,750 hours at $11 per hour
Variable overhead	$5,000
Fixed overhead	$11,400

Aqua-Time has the following quantity and price standards:

Quantity and price standards

Direct materials (gunite)	20 m3 at $80.00m3
Direct labour	400 hours per pool at $11.50 per hour
Variable overhead	$2.10 per hour	} $5.60 per hour overhead rate
Fixed overhead	$3.50 per hour

The standard number of pools installed in one month is eight.

Requirement 1. Compute the price variances for direct materials and direct labour. (Use parentheses or a minus sign to enter favourable variances.)

Direct materials price variance

$0

Direct labour price variance

$(1,375)

Requirement 2. Compute efficiency variances for direct materials and direct labour. (Use parentheses or a minus sign to enter favourable variances.)

Direct materials efficiency variance

$4,800

Direct labour efficiency variance

$(575)

Requirement 3. Compute the total overhead variance, the overhead flexible budget variance, and the production volume variance. (Round your answers to the nearest whole dollar. Use parentheses or a minus sign to enter favourable variances.)

Total overhead variance:
Actual overhead cost	$16,400
Standard overhead allocated to production	15,680
Total overhead variance	$720

Overhead flexible budget variance:
Actual overhead cost	$16,400
Flexible budget overhead for actual outputs	17,080
Overhead flexible budget variance	$(680)

Production volume variance:
Flexible budget overhead for actual outputs	$17,080
Standard overhead allocated to production	15,680
Production volume variance	$1,400

HOW DO I GET THE EFFICIENCY VARIANCES IN REQUIREMENT 2 AND THE FLEXIBLE BUDGET OVERHEAD FOR ACTUAL OUTPUTS IN REQUIREMENT 3? PLEASE SHOW STEPS, THANK YOU