I cannot figure out these problems, can some one please help me out thank you.

Tharaldson Corporation makes a product with the following standard costs Standard Standard Price or Cost Per Standard Quantity or Hours 6.5 ounces 0.2 hours 0.2 hours Rate $2.00 per ounce 23.00 per hour $ 6.00 per hour Unit Direct materials Direct labor Variable overhead $13.00 4.60 1.20 The company reported the following results concerning this product in June. Originally budgeted output Actual output Raw materials used in production Purchases of raw materials Actual direct labor-hours Actual cost of raw materials purchases Actual direct labor cost Actual variable overhead cost 2,700 units 2,800 units 19,380 ounces 21,400 ounces 500 hours s 40,660 s 12,050 3,100 The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The variable overhead rate variance for June is Multiple Choice $100 U $112 U $100 F $112 F The following data have been provided by Liggett Corporation: Budgeted production Standard machine-hours per unit Standard lubricants rate Standard supplies rate 7,400 units 6.6 machine-hours $3.50 per machine-hour 00 per machine-hour 2. Actual production Actual machine-hours (total) Actual lubricants cost (total) Actual supplies cost (total) 7,600 units 49,840 machine-hours $179,821 98,933 Lubricants and supplies are both elements of variable manufacturing overhead. The variable overhead rate variance for supplies is closest to Multiple Choice S640 F $1,387 F $1,387 U $747 F