Hello can someone answer the variance analysis of Drifblim Fine Furniture?

Drifblim Fine Furniture Inc manufactures house decors. Brass sculptures are its best seller. The normal selling price of a piece of sculpture is P3,000. Drifblim has total assets amounting to P2,500,000 and liabilities of P1,500,000. Cost structure of the firm: - Fixed Costs: producing and marketing their pieces brass of sculptures is P500,000 - Variable costs per unit are the manufacturing costs (materials, labor and overhead) and marketing costs of P400. Production data: After careful study of the production processes, it was determined that manufacturing overhead was closely related to material usage. Thus manufacturing overhead to production is allocated based on pounds of materials used. The following are the vroduction standards: As a management accountant and business analyst for Drifblim, the undertakings are as follows: A. Variance Analysis. Ascertain whether each is favorable (F) or unfavorable (U) and recommendations for improvement