I need help on Exercise 23-14 (Direct Materials and Direct Labor Variances) please. I'm so confused. TIA

Shilt Alt Ctrl 1110 Chapter 23 Performance Evaluation Using Varlances from Standard Costs OBJ. 3 EX 23-14 Direct materials and direct labor variances At the beginning of June, Bezco Toy Company budgeted 5,000 toy action figures to be manufactured in June at standard direct materials and direct labor costs as follows V Direct materials quantity variance $1,100 U Direct materials Direct labor $50,000 36,000 The standard materials price is $4.00 per pound. The standard direct labor rate is . 800pertour. At the end of June, the actual direct materials and direct labor costs were as follows: Actual direct materials Actual direct labor Total $49,600 34,020 $83,620 There were no direct materials price or direct labor rate variances for June. In addi- tion, assume no changes in the direct materials inventory balances in June. Bezco Toy Company actually produced( 850 units during June. Determine the direct materials quantity and direct labor time variances. EX 23-15 Flexible overhead budget Leno Manufacturing Company prepared the following factory overhead cost budget for the Press Department for October of the current year, during which it expected to require 20,000 hours of productive capacity in the department: OBJ. 4 vTotal factory overhead, 22.000 hrs, $443,600 Variable overhead cost Indirect factory labor Power and light Indirect materials 12,000 64,000 Total variable overhead cost 5256,000 F Fixed aver head cost: Supersry sa t iant and equipment $ 80,000 50,000 Depreciation of plant and equipment Insurance and property taxes Total fixed overhead cost 162,000 Total factory overhead cost Assuming that the estimated costs for November are the same as for October, prepare a flexible factory overhead cost budget for the Press Department for November for 18,000 20,000, and 22,000 hours of production. EX 23-16 Flexible overhead budget OBJ, 4 Wiki Wiki Company has determined that the variable overhead rate is $4.50 per direct labor hour in the Fabrication Department. The normal production capacity for the Fab- rication Department is 10,000 hours for the month. Fixed costs are budgeted at $60,000 for the month a. Prepare a monthly factory overhead flexible budget for 9,000, 10,000, and 11,000 hours b. How much overhead would be applied to production if 9,000 hours were used in the department during the month