I need help with questions 1 and 4.

Rand Company produces dry fertilizer. At the beginning of the year, Rand had the following standard cost sheet: Direct materials (8 lbs. @ $1.25) $10.00 Direct labor (0.15 hr. @ $18.00) 2.70 Fixed overhead (0.20 hr. @ $3.00) 0.60 Variable overhead (0.20 hr. @ $1.70) 0.34 Standard cost per unit $13.64 Overhead rates are computed using practical volume, which is 49,000 units. The actual results for the year are as follows: a. Units produced: 53,000 b. Direct materials purchased: 408,000 pounds at $1.32 per pound c. Direct materials used: 406,900 pounds d. Direct labor: 10,500 hours at $17.95 per hour e. Fixed overhead: $36,570 f. Variable overhead: $18,000 Required: 1. Compute price and usage variances for direct materials. MPV 28,560 Unfavorable MUV $ Favorable 2. Compute the direct labor rate and labor efficiency variances. Labor Rate Variance 525 Favorable Labor Efficiency Variance 45,900 Unfavorable 3. Compute the fixed overhead spending and volume variances. Spending Variance 7,170 Unfavorable Volume Variance 2,400 Favorable 4. Compute the variable overhead spending and efficiency variances. Spending Variance Unfavorable Efficiency Variance Unfavorable