PLEASE ANSWER ALL OF THE QUESTIONS (2 AND 3 BOTH)

2. The standards for product Q58W specify 8.4 direct labor-hours per unit at $14.00 per direct labor-hour. Last month 400 units of product Q58W were produced using 2,800 direct labor-hours at a total direct labor wage cost of $41,020. Required: a. What was the labor rate variance for the month? b. What was the labor efficiency variance for the month? 3. Shawl Corporation's variable manufacturing overhead is applied on the basis of direct labor-hours. The standard cost card for product F02E specifies 5.5 direct labor-hours per unit of F02E. The standard variable I IN manufacturing overhead rate is $6.80 per direct labor-hour. During the most recent month, 1,560 units of product F02E were made and 8,700 direct labor-hours were worked. The actual variable manufacturing overhead incurred was $52,635. Required: a. What was the variable overhead spending variance for the month? b. What was the variable overhead efficiency variance for the month