help please

Bargain Fencer, which uses a standard cost system, manufactured 20.000 boot fenders during 2024 , using 144 . 000 square foet of axtruded why purchased it 5 t to fet square foot. Production required 430 direct labor hours that cost $14.00 por hour. The drect materials miandard wist sevensquare lael of viny per fendet, at a standard cost of 51.30 por wquare foot the labor standard was 0.027 deect labor hour per lender, at a standars cost of $13.00 per hour. Read the ferduirement Requirement Coirgute the cost and efficiency variances for direct materials and direct labot: Does the pattem of variances suggest Baggain Fender's managers have been making trade-otts? Exptain