I need help solving the question marks and number 3

Budget, Standard Cost Variances, T-Accounts

Kefter Company manufactures external hard drives. At the beginning of the period, the following plans for production and costs were revealed:

Units to be produced and sold	25,000
Standard cost per unit:
Direct materials	$ 10
Direct labor	8
Variable overhead	4
Fixed overhead	3
Total unit cost	$ 25

During the year, 24,800 units were produced and sold. The following actual costs were incurred:

Direct materials	$263,872
Direct labor	204,352
Variable overhead	107,340
Fixed overhead	73,904

There were no beginning or ending inventories of direct materials. The direct materials price variance was $9,572 unfavorable. In producing the 24,800 units, a total of 12,772 hours were worked, 3 percent more hours than the standard allowed for the actual output. Overhead costs are applied to production using direct labor hours.

Required:

Instructions for parts 1 and 2: If a variance is zero, enter "0" and select "Not applicable" from the drop down box.

1. Prepare a performance report comparing expected costs to actual costs.

Kefter Company Performance Report
Cost Items	Actual Costs	Budgeted Costs	Variance	Direction
Direct materials	263,872	248000	158752	Unfavorable
Direct labor	204352	198400	5952	Unfavorable
Variable overhead	107340	99200	8140	Unfavorable
Fixed overhead	73904	75000	-1096	Favorable
	649468	620600	28868	Unfavorable

2. Determine the following. If a variance amount is zero, enter "0" and select "Not applicable" from the drop-down list.

a. Direct materials usage variance $6,300

b. Direct labor rate variance 0

c. Direct labor usage variance $5,952

d. Fixed overhead spending and volume variances

Spending variance	?????	Favorable
Volume variance	????	Unfavorable

e. Variable overhead spending and efficiency variances

Variable overhead spending variance	??????	Unfavorable
Variable overhead efficiency variance	??????	Unfavorable

3. Use T-accounts to show the flow of costs through the system. In showing the flow, you do not need to show detailed overhead variances. Show only the over-and underapplied variances for fixed and variable overhead. Record the following transactions in the T-accounts: If an amount is zero, enter "0". Put the letter in T-Accounts..

(a) purchase of materials,

(b) issuance of materials into production,

(c) incurrence of direct labor cost,

(d) application of variable overhead cost to production,

(e) application of fixed overhead cost to production,

(f) transfer of finished goods to finished goods inventory,

(g) sale of goods,

(h) closure of Direct Materials Price Variance account,

(i) closure of Direct Materials Usage Variance account,

(j) closure of Direct Labor Efficiency Variance account,

(k) closure of Variable Overhead Control account, and

(l) closure of Fixed Overhead Control account.

Enter these transactions in the T-accounts in the same order that they are presented here.

T accounts are materials, Work in Process, Finish Goods, DM Price Variance, DM Usage Variance, AP, wage payable, DL Rate Variance, DL efficiency variance, and Variable OH control