Need part a & b answers

Vintage T's Corporation manufactures vintage t-shirts, which is its only product. The standards for t-shirts are as folows: Standard direct labor cost per hour $15 Standard direct labor hours per t-shirt 0.4 During the month of January, the company produced 1.050 t-shirts. Related production data for the month follows: Actual Srect labor hour 610 Actual direct labar cast incurred 58.190 What is the direct labor rate variance for the month? O A. $2,850 favorable OB. $2,850 untavorable OC. $3,050 favorable OD. $3,050 untavorable The standard variable overhead Oost rate for Birch Manufacturing is $23 per unit. Budgeted fixed overhead cost is $19.250. Birch Manufacturing budgeted 3,500 units for the current period and actually produced 4,400 finished units. What is the fixed overhead volume variance? Assume the allocation base for fixed overhead costs is the number of units expected to be produced, O A $20,700 unfavorable OB. $20,700 favorable OC. 54,950 unfavorable OD. 54,950 favorable