please answer all requirments

Kyler manufactures coffee mugs that it sells to other companies for customizing with their own logos. Kyler prepares flexible budgets and uses a standard cost system to control manulacturing costs. The standard unit cost of a coffee mug is based on static budget volume of 59,900 cotfloe mugs por month: (Click the icon to view the cost data.) Read the requirement? 1. Compute the cost and efficiency variances for direct materials and drect labor. 2. Journalize the purchase and usage of direct materials and the absignment of direct labor, including the related variances. 3. For manufacturing overheed, compute the variable overhead cost and efficiency variances and the fixed overhead cost and volume variances. 4. Journalize the actual manufacturing overhead and the allocated manufacturing overhend. Joumalize the movement of all production costs from Work-in-Process inventory. Journalize the adjusting of the Manufacturng Ovochead account. 5. Kyler intentionaly hired more highly skilled workers during July. How did this decision affect the cost variances? Overall, was the decision wise? More info a. There were no beginning or anding inventory balances. All expenditures were con ascount. b. Actual production and sales were 62,600 collee mugs. c. Actual drect materials usage was 10,000 lbs. at an actual cost of 50.17 per th d. Actual drect labor usage was 199,000 minutes at a total cost of $31,840. c. Actual overhead cost was $3,980 variable and $36,920 faed. f. Seling and administrative costs wore $126.000