Explanations are greatly appreciated ! thank you Note : Not seperate questions ! Just showing charts for the different parts .

Flandro Company uses a standard cost system and sets its predetermined overhead rate on the basis of direct labor-hours. The following data are taken from the company's planning budget for the current year. Denominator activity (direct labor-hours) Variable manufacturing overhead cost Fixed manufacturing overhead cost 14,000 $ 49,700 $ 97,300 The standard cost card for the company's only product is given below: (1) (2) Standard Standard Standard Quantity Price Cost Inputs or Hours or Rate (1) * (2) Direct materials 4 yards $ 2.35 per yard $ 9.40 Direct labor 2 hours $ 8.75 per hour 17.50 Manufacturing overhead 2 hours $ 10.50 per hour 21.00 Total standard cost per unit $ 47.90 During the year, the company produced 7,280 units of product and incurred the following actual results: Materials purchased, 46,200 yards at $2.25 per yard Materials used in production (in yards) Direct labor cost incurred, 15,000 hours at $8.35 per hour Variable manufacturing overhead cost incurred Fixed manufacturing overhead cost incurred $ 103,950 30,030 $ 125, 250 $ 50,100 $ 99,750 Required: 1. Create a new standard cost card that separates the variable manufacturing overhead per unit and the fixed manufacturing overhead per unit. 2. Compute the materials price and quantity variances. Also, compute the labor rate and efficiency variances. 3. Compute the variable overhead rate and efficiency variances. Also, compute the fixed overhead budget and volume variances, Complete this question by entering your answers in the tabs below. Create a new standard cost card that separates the variable manufacturing overhead p overhead per unit. (Round your answers to 2 decimal places.) yards at DLHS per yard per DLH Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Standard cost per unit DLHS per DLH DLHS per DLH $ 0.00 Compute the variable overhead rate and efficiency variances. Also, compute the fixed ove (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, a variance.). Input all amounts as positive values.) Variable overhead variances: Rate variance Efficiency variance Fixed overhead variances: Budget variance Volume variance Compute the materials price and quantity variances. Also, compute the labor rate and ef of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no eft amounts as positive values.) Materials variances: Price variance Quantity variance Labor variances: Rate variance Efficiency variance