Calculating variances need help

Materials price and usage variances Labor rate and usage variances Prove the amount of over or under applied overhead based on number of units, by calculating the : Production volume variance for fixed cost overhead Spending variance for fixed cost overhead Flexible budget variance for variable cost overhead (No need to breakdown variable OH variances any further) Robson Motors Performance Report for July, 2020 Budget Actual Variance Units produced and sold 20,000 18,000 $ 1,060,000 $ 946,800 (113,200) U Sales Variable costs: Direct material Direct labor Indirect labor Idle time Cleanup time Miscellaneous supplies 180,000 360,000 66,000 20,000 12,000 7,800 163,500 342,000 58,800 18,800 11,200 8,800 16,500 F 18,000 F 7,200 F 1,200 F 800 F (1,000) U Variable manufacturing costs 645,800 603,100 42,700 F Variable shipping costs Total variable costs Contribution margin 34,000 679,800 380,200 32,100 635,200 311,600 1,900 F 44,600 F (68,600) U (5,700) U Fixed manufacturing costs Supervision Rent Depreciation Insurance on plant 66,500 24,000 68,000 17,500 72,200 24,000 68,000 18,500 (1,000) U Fixed manufacturing costs 176,000 182,700 (6,700) U Marketing and other administrative costs 137,000 137,000 Operating income/loss) 67,200 $ (8,100) (75,300) U Variance $7,200 Robson Motors Flexible Budget Performance Report For The Month Ended July 31, 2020 Flexible Actual Budget Results Units produced and sold 18,000 18,000 Sales $954,000 $946,800 Less: Variable costs Direct materials $162,000 $163,500 Direct labor $324,000 $342,000 Indirect labor $59,400 $58,800 Idle time $18,000 $18,800 Cleanup time $10,800 $11,200 Miscellaneous supplies $7,020 $8,800 Variable manufacturing costs $581,220 $603,100 Variable shipping costs $30,600 $32.100 Total variable costs $611,820 $635,200 Contribution margin $342,180 $311,600 Less: Fixed manufacturing costs Supervision $66,500 $72,200 Rent $24,000 $24,000 Depreciation $68,000 $68,000 Insurance on plant $17,500 $18,500 Fixed manufacturing costs $176,000 $182,700 Marketing and administrative costs $137,000 $137,000 Operating income/(loss) $29,180 -$8,100 $1,500 U $18,000 U $600 F $800 u $400 U $1,780 U $21,880 U $1,500 U $23,380 U $30,580 U $5,700 U $0 None $0 None $1,000 U $6,700 U so None $37,280 u Explanation: Variable cost per unit Static Budget $1,060,000 Flexible Per unit Budget $53.00 $954,000 18,000 units per unit Sales Direct materials $180,000 Direct labor $360,000 Indirect labor $66,000 Idle time $20,000 Cleanup time $12,000 Miscellaneous supplies $7,800 Variable shipping costs $34,000 Static budget variable cost is divided by 20,000 units Flexible budget is multiplied per unit 18,000 units Fixed cost is same at static budget and flexible budget $9.00 $18.00 $3.30 $1.00 $0.60 $0.39 $1.70 $162,000 18,000 units per unit $324,000 18,000 units per unit $59,400 18,000 units per unit $18,000 18,000 units per unit $10,800 18,000 units per unit $7,020 18,000 units per unit $30,600 18,000 units per unit The cost is given for manufacturing and total also Expected manufacturing cost per unit Actual manufacturing cost per unit $41.09 $43.66 Expected full cost per unit Actual full cost per unit $49.64 $53.05 Working notes: Total Units Per unit $645,800 $176,000 $821,800 20,000 $41.09 Budget: Manufacturing cost Variable manufacturing cost Fixed manufacturing cost Total Actual: Manufacturing cost Variable manufacturing cost Fixed manufacturing cost Total $603,100 $182,700 $785,800 18,000 $43.66 Total Units Per unit $992,800 20,000 $49.64 Budget: Total Actual: Total $954,900 18,000 $53.05