Need help with Part 2 (price, efficiency, & flexible-budget variances for direct manufacturing labor)

Consider the following data collected for Durable Homes, Inc.: (Click the icon to view the data table.) Requirement Compute the price, efficiency, and flexible-budget variances for direct materials and direct manufacturing labor. First compute the price, efficiency, and flexible-budget variances for direct materials. Label each variance as favorable (F) or unfavorable (U). Price variance $ 3,000 F 14,000 F Efficiency variance Flexible-budget variance 17,000 F Now compute the price, efficiency, and flexible-budget variances for direct manufacturing labor. Label each variance as favorable (F) or unfavorable (U). Price variance Efficiency variance Flexible-budget variance Data table Direct Manufacturing Labor Direct Materials 210,000 85,000 Costs incurred: Actual inputs * actual prices Actual inputs * standard prices Standard inputs allowed for actual output x standard prices 213,000 86,000 88,000 227,000