i am confused which is formula for VOH cost variance. and solve please

Headset hlal ES: (Click the icon to view the cost data) Read the requirements Requirement 1. Compute the cost and efficiency variances for direct materials and direct labor. Standard Cost Information Quantity Cost Direct Materials 2 parts $0.16 per part Direct Labor 0.02 hours 11.00 per hour Variable Manufacturing Overhead 0.02 hours 8 per hour Fixed Manufacturing Overhead ($30.720 for static budget volume of 96,000 units and 1,920 hours, or $16 per hour) Begin with the cost variances. Select the required formulas compute the cost variances for direct materials and dire standard cost; SQ = standard quantity.) Formula Direct materials cost variance Variance = $ 10,450U = $ 162 U (AC-SC) AQ (AC - SC) XAQ Actual Cost Information Direct labor cost variance Direct Materials (209,000 parts @ $0.21 per Pan (1,620 hours @ $11.10 per hour) Direct Labor Next compute the efficiency variances. Select the required formulas, compute the efficiency variances for direct mat overhead, SC = standard cost SQ = standard quantity.) $ 43,890 17,982 9,000 30,000 Variable Manufacturing Overhead Fixed Manufacturing Overhead Formula Variance 480 F $ $ 5,500 F -X Requirements ad cost and efficiency variances and the Direct materials efficiency varianc (AC - SC) XAQ Direct labor efficiency variance (AC-SC) XSQ Requirement 2. For manufacturing (AQ - SQ)X AC (AQ - SQ)SC Now compute the variable overhead Actual FOH - Allocated FOH FOH = fixed overhead, SC = standar Actual FOH - Budgeted FOH Budgeted FOH - Allocated FOH he required formulas, compute the varia variable overhead.) 1. Variance 2. Compute the cost and efficiency variances for direct materials and direct labor For manufacturing overhead, compute the vanable overhead cost and efficiency variances and the fixed overhead cost and volume variances. Headset's management used better quality materials during September Discuss the trade-off between the two direct material variances VOH cost variance 3. VOH efficiency variance (AQ - SQ) SC Choose from any list or enter any number in the input fields and then click Check Answer Print Done narts