i need help on part c variance analysis step by step please.

Instructions Amount Descriptions Questions (Part A) Production Budget Instructions Genuine Spice Inc. began operations on January 1 of the current year The company produces 8-ounce bottles of hand and body lotion called Eternal Beauty The lotion is sold wholesale in 12-botte cases for $100 per case. There is a selling commission of $20 per case. The January direct materials, direct labor, and factory overhead costs are as follows DIRECT MATERIALS Cost Behavior Units per Case Cost per Unit Cost per Case Cream base Variable 100 ozs $0.02 $2.00 Natural oils Variable- 30 oz 0.30 9.00 Bottle (8-oz) Variable 12 bottles 0.50 6.00 $17.00