I need help with 3 accounting questions. Thank you!

1. Calculate the total absorption cost per toy car and the total variable cost per toy car using the following data for the first month of Turbo Cars: January Direct Materials Cost per toy car $2.80 Direct Labor Cost per toy car $4.30 Variable Factory Overhead Cost per toy car $1.15 Total Fixed Factory Overhead Costs $40,000 Total Fixed Selling and Administrative Costs $50,000 Number of toy cars Produced 80,000 Number of toy cars Sold 20,000 Sales Price per toy car $30 2. Requirement: Prepare a direct labor budget for Soldano Company for April-June 2016 using the following information. The production budget for Soldano Company revealed the following production volume for the months of April, May and June 2016. Each unit produced requires 1.5 hours of direct labor. The direct labor rate is predicted to be $18 per hour in April and May but increases to $20 per hour in June. Units to be produced April May 760 830 June 650 3. Sunshine Corp. reports the following information regarding the production on one of its products for the month. Compute the direct labor cost variance, the direct labor rate variance, the direct labor efficiency variance and identify each as either favorable or unfavorable. Direct labor standard (2 hrs. @ $12/hr.) $30 per finished unit Actual direct labor hours 85,000 hrs. Actual finished units produced 60,000 units Actual cost of direct labor $1,450,000