can you show me how to do P 9-13 and P 9-18 and why we need the difference between budget and actual income ?

Variance Analys is (Homework) P 9-13 Huron Company produces a chemical cleaning compound known as Zoom. Standard Costs for Direct Materials and Direct Labor (budget for one unit) Standard Standard Standard Cost $11.50 3.60 Quantity or Hours 4.6 pounds 0.2 hours Price or Rate $ 2.50 $18.00 Direct Materials Direct labor X The following actual data resulted in the production of 4,000 units: a) Materials purchased 20,000 pounds at a cost of $2.35 per pound. All of the materials were used. b) Worked 750 direct labor hours at a total cost of $14,925. Compute the following: Material price variance Labor rate variance Material quantity variance Labor efficiency variance P 9-18 Variance Analysis (Homework) Miller Toy Company manufactures a plastic swimming pool at its Westwood Plant. Difference $26,890 U (sum of six variances) Actual $(20,890) Budget $6,000 Net Income (budget for one unit) Standard Cost Card Standard Standard Quantity or Hours 3.0 pounds 0.8 labor hours 0.4 machine hours Standard Cost $15.00 12.80 Price or Rate $5 16 3 X Direct Materials Direct labor Variable overhead Total standard cost per unit X X 1.20 $29.00 The following actual data resulted in the production of 15,000 pools: a) Materials purchased 60,000 pounds at a cost of $4.95 per pound b) Used 49,200 pounds of materials in production. c) Worked 11,800 direct labor hours at a cost of $17.00 per hour d) Variable manufacturing overhead costs, during the month, totaled $18,290. A total of 5,900 machine hours were recorded. Compute the following: Material price variance Labor rate variance Variable overhead spending variance Material quantity variance Labor efficiency variance Variable overhead efficiency variance