I am having trouble figuring out the standard cost for the direct labor and the Manufacturing Overhead

The standard cost card for a unit of product at the Cleaner Corp. shows the following standard cost information: $64 Materials: 4 gallons at $16 per gallon Labor: 5 hour at $14 per hour Overhead: 40% of direct labor Total 70 28 $162 During the month of October 2019, Job 0-3 was completed. It was the only job worked on during October. Four thousand five hundred thousand units were produced from the job. The actual costs were as shown below: Materials: 18,200 gallons at $15.90 per gallon Labor: 22,400 hours at $13.80 per hour Actual Overhead Total $289,380 309,120 123,648 $722,148 Calculate the total variance between the actual cost and the standard cost for the month (Indicate the effect of each variance by... Calculate the total variance between the actual cost and the standard cost for the month. (Indicate the effect of each variance by selecting "Favorable", "Unfavorable", and "None" for no effect (i.e., zero variance).) Standard Cost Actual Cost $ 288,000 289,380 Cost Element Materials: Standard Actual Labor: Standard Actual Manufacturing overhead: Standard Actual Totals: 309,120 123,648 722,148 $ 288,000 $ Variance