Hi. I need help in these questions please

Q.1

Harris Corporation produces a single product Last year, Harris manufactured 27,120 units and sold 21,800 units. Production costs for the year were as follows:

Fixed manufacturing overhead $461,040

Variable manufacturing overhead $208,824

Direct labor $124,752

Direct materials $222,384

Sales were $915,600, for the year, variable selling and administrative expenses were $128,620, and fixed selling and administrative expenses were $197,976. There was no beginning inventory. Assume that direct labor is a variable cost. Under variable costing, the company's net operating income for the year would be: ??

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Q2.

Khanam Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price $117

Units in beginning inventory 0

Units produced 8,650

Units sold 8,750

Units in ending inventory 650

Variable costs per unit:

Direct materials $25

Direct labor $42

Variable manufacturing overhead $6

Variable selling and administrative $16

Fixed costs:

Fixed manufacturing overhead $69,200

Fixed selling and administrative $163,000

The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month.

What is the net operating income for the month under absorption costing?

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Q3. The Fischer Corporation uses a standard costing system. The following data have been assembled for December:

Actual direct labor-hours worked 5,600 hours

Standard direct labor rate $10 per hour

Labor efficiency variance $1,500 unfavorable

The standard hours allowed for December's production will be?