Can you someone help with computation of variance, I stuck in both questions.

Standard cost Sheet: Massage Chair Metal Tubing Leather Padding Direct labor Total 6 meters @ $ 3 2 square meters @ $ 7 3 kilograms @ $ 4 4 hours @ $ 15 $ 18 14 12 60 104 Actual cost insured for the month: Massage Chair Metal Tubing Leather Padding Direct labor Total 3,100 meters 1,100 square meters 1,600 kilograms 1,800 hours $ $9,455 $7,722 $6,560 $27,270 51,007