please answer 2 questions
FastNet Systems is a start-up company that makes connectors for high-speed internet connections. FastNet has budgeted three hours of direct labor per connector, at a standard cost of $13 per hour. During August, technicians actually worked 198 hours completing 79 connectors. All 79 connectors actually produced were sold. FastNet paid the technicians $13.80 per hour. What is FastNet's direct labor efficiency variance for August? A. $2,732.40F B. $348.60F C. $507.00F D. $538.20F Smithson Company manufactures shirts. During June, Smithson made 1,000 shirts and gathered the following additional data: (Click on the icon to view the data.) Read the requirements. 7. Calculate the direct materials cost variance, Select the formula, then enter the amounts and compute the cost variance for direct materials and identify whether the variance is favorable (F) or unfavorable (U). 8. Calculate the direct materials efficiency variance. Select the formula, then enter the amounts and compute the efficiency variance for direct materials and identify whether the variance is favorable (F) or unfavorable (U). 9. Calculate the total direct materials variance and identify whether the variance is favorable or unfavorable. The total direct materials variance is Smathson Company manutactures shirts. During June. Smithson made 1,000 shirts and gathered additiona data: (Click on the icon to view the data). Read the reguitements, Data table Smithson Company manufactures shirts. During June, Smithson made 1,000 shirts and gathered the following 9. Calculate the total direct materials variance and identify whether the variance is favorable or unfavorable. The total direct materials variance is 10. Calculate the direct labor cost variance. Select the formula, then enter the amounts and compute the cost variance for direct labor and identity whether the variance is favorable (F) or unfavorable (U). 11. Calculate the direct labor efficiency variance. Select the formula, then enter the amounts and compute the efficiency variance for direct labor and identify whether the variance is tavorable (F) or unfavorable (U). 12. Calculate the total direct labor variance and identify whether the variance is favorable or unfavorable. The total direct labor variance is Smithson Company manufactures shirts. During June, Smithson made 1,000 shirts and gathered the following 7. Calculate the direct materials cost variance. Select the formula, then enter the amounts and compute the cost variance for direct materials and identify whether the variance is favorable (F) or unfavorable (U). The total direct materials variance is 10. Calculate the direct labor cost variance. Select the formula, then enter the amounts and compute the cost variance for direct labor and identify whether the variance is tavorable (F) or untavorable (U)