Cinturon Corporation produces high$-$quality leather belts. The company's plant in Boise uses a standard copting system and has set the following standards for materials and tabor:

During the first month of the year, the Boise plant produced $42,000$ belits. Actual leather purchased was $110,000$ strips at $$3\mathrm{.}60$ per strip. There were no beginning of ending

inventories of leather. Actual direct labor was $36,000$ hours at $$9\mathrm{.}00$ per hour.

Required:

Compute the costs of leather and direct labor that should be incurred for the production of $42,000$ leather belts.

Cost of materials

Cost of direct labor

Compute the total budpet variances for materials and laboc.

Total Budget Variance

Conceptual Connection: Would you consider these variances material with a need for investigation?

I have tried many different ways to get this question correct but no matter what I keep getting it wrong. I have all other $4$ parts of the requirements correct but just cant figure this one part out.