I got the first part but im having trouble with the last parts.

Problem 8-18A Comprehensive Variance Analysis LO8-4, LO8-5, LO8-6] Miller Toy Company manufactures a plastic swimming pool at its Westwood Plant The plant has been experiencing problems as shown by its June contribution format income statement below Budgeted?HActualn? $ 180,000 $ 180,000 Sales (4,000 pools) Variable expenses Variable cost of goods sold 37,720 49,210 Variable selling expenses Total variable expenses Contribution margin Fixed expenses 15,000 15,000 52,72064,210 127.280 115,790 51,00051,000 Manufacturing overhead Selling and administrative 66,00066,000 117,000 117,000 $ 10.280 (1210) Total fixed expenses Net operating income (loss) "Contains direct materials, direct labor, and variable manufacturing overhead Janet Dunn, who has just been appointed general manager of the Westwood Plant, has been given instructions to " concluded that the major prioblem lies in the variable cost of goods sold She has been provided with the following standard cost per swimming pool get things under control" Upon reviewing the plant's income statement, Ms. Dunn has Standard Quantity Standard Price Standard Cost or Rate $2.10 per pound 56.10 per hour $1.60 per hour or Hours Direct materials Direct labor Variable manufacturing overhead 0.3 hours 3 1 pounds 0 4 hours S 6.51 2 44 0 48 $ 9.43