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I need some quick help getting the answers please

I will rate kindly!

Many thanks and God bless!!!

The static budget, at the beginning of the month for Vintage Wine Company follows: Static budget Sales volume: 2,000 units, Sales price: $50 per unit Variable costs: $13 per unit; Fixed costs: $25,100 per month Operating income: $48,900 Actual results, at the end of the month, follows: Actual results: Sales volume: 1,800 units: Sales price: $58.50 per unit Variable costs: $16.00 per unit; Fixed costs: $34,500 per month Operating income: $42,000 Calculate the flexible budget variance for variable costs. O A. $5,400 U O B. $500 U O C. $23,400 F OD. $28,800 U A company is setting its direct materials and direct labor standards for its leading product. Direct materials cost from the supplier are $8.00 per square foot, net of purchase discount. Freight - in amounts to $0.20 per square foot. Basic wages of the assembly line personnel are $15 per hour. Payroll taxes are approximately 25% of wages. Benefits amount to $2 per hour. How much is the direct materials cost standard per square foot? O A. $25.00 O B. $17.00 O C. $8.20 OD. $8.00