I do not understand how to calculate the variances for the direct material as well as direct labor. I need a general explanation.

Brive plc has the following standards for its only product: Selling price 110/unit Direct labour 2 hours at 5.25/hour Direct materials 3 kg at 14.00/kg Fixed overheads 27.00, based on a budgeted output of 800 units/month During May, there was an actual output of 850 units and the operating statement for the month was as follows: Sales revenue Direct labour (1.780 hours) Direct materials (2.410 kg) Fixed overheads Operating profit 92.930 (9.665) (33.258) (21.365) 28.642 There was no inventory of any description at the beginning and end of May. Required: Prepare the original budget and a budget flexed to the actual volume. Use these to compare the budgeted and actual profits of the business for the month, going into as much detail with your analysis as the information given will allow. Brive plc Budget Original Flexed Actual Output (units) 800 850 850 (production and sales) Sales revenue 88.000 93.500 92.930 Direct materials (33.600) (35.700) (2.550 kg) (33.258) (2.410 kg) Direct labour (8.400) (8.925) (850 hrs) (9.665) (890 hrs) Fixed overheads (21.600) (21.600) (21.365) Operating profit 24.400 27.275 28.642 Variances Sales volume = 27.275 - 24.400 = 2.875 (F) (570) (A) 1.960 (F) 482 (F) Sales price = 92.930 - 93.500 = Direct materials usage = (2.550 - 2.410)