Can you calculate the standard costs for variable overheads shown in the first picture (showing the table and standard quantities and prices for each of the other materials, labour, etc.)

I need the calculations for parts marked '?'

Need to be calculated using budgeted and actual information provided in the pictures below. (Additional info: Budgeted labour hours = 7200, actual = 8400, actual courses completed were 336 (6 participants per course)

I have already completed the petrol variable overhead. For example: the allocation bases for petrol is km's travelled. For budget, there were 9000 km's travelled (300 courses x 30km travelled/course).

Budgeted petrol cost = $7200 (as on table in pictures) divided by 9000 km's = $0.80/kilometre (equals standard price), 30 km's per course x $0.8 = $24 course for petrol =standard cost.

StandardBudgeted/Standard cost of one Sing price-$350 Actual (Selling Price = $375 Quantity 336) course Quantity = 300) Standard Standard Quantity Price Cost Cost (S) Standard quantity price() S) (S) Direct Materials Certificates 1 Manuals Dive Logs 1 Shirts 18 12 8 15 18 12 8 15 19.5 19.5 9.50 9.50 8.80 8.80 18 18 Direct Labor Hours work |24 30 720 24 32 768 Variable Overhead Petrol 30 0.8 36 36 Advertising? Indirect materials Admin costs