How to get those number

Use the information below to answer the following question(s). Tractor Corporation produces toy tractors. The company uses the following direct cost categories: Category Direct Materials Direct Labour Direct Marketing Actual performance and budgeted performance for the company is shown below Standard Inputs for 1 output 4.00 1.40 0.54 Std. Cost per input $12.50 9.50 5.50 Actual output: (in units) 5,000 Direct Materials: Materials costs Input purchased and used 23,000 l price per input 13.00 Direct Manufacturing Labour: Labour costs Labour-hours of input $95,000 9,500 $10.00 I price per hour Direct Marketing Labour: Labour costs Labour-hours of input $ 40,000 5,000 $8.00 ual price per hour What is the combined total of the flexible budget variances? Selected Answer: $78,500 un Answers $75,150 favourable $99,000 unfavourable $102,650 unfavourable $78,500 unfavourable $75,150 unfavourable