Can you please show me the steps to get the correct answer (not the one in red)? Thanks

Question 3 0/0.1 pts The actual information pertains to the month of August. As part of the budgeting process, Alloway's Fencing Company developed the following static budget for August. Alloway is in the process of preparing the flexible budget and understanding the results. Actual Results Flexible budget Static Budget 6,000 336,000 67,200 Sales Volume 8.500 (in units) Sales $326,500 Revenue Direct $66,300 materials Direct labor 95,400 | VMOH 41,800 Fixed Costs 58.500 Operating income 100,800 42,000 58.000 68,000 What is spending variance for fixed costs? (enter a negative answer if the variance is favorable) You Answered -5.480 Correct Answer 500 Question 4 0/0.15 pts Robb Industries, Inc. (RII), developed standard costs for direct material and direct labor. In 2004, Ril estimated the following standard costs for one of their major products, the 10-gallon plastic container. SQ SP Direct material 0.10 lbs $30.5/lb Direct labor .05 hours $15.75/hour During June, Ril produced and sold 5,000 containers using 490 pounds of direct materials at an average cost per pound of $31 and 320 direct manufacturing labor- hours at an average wage of $15.50 per hour. What is the direct material price variance? (enter a negative number for favorable variance) You Answered 7.510 Correct Answer 245