please answer and explain

000 a level of wil wees Var Havenue Direto Diret materiale Manufacturing overhead delling and administrative expenses Total expenses . . 0 38,200 27.400 165,600 1.30 16.00 1.50 0.50 327.70 Actual results for March Revenue 8299,318 Direct labor # 59.962 Direct materials $135,850 Manufacturing overhead $ 51,370 Selling and administrative expenses $ 31,950 The selling and administrative expenses in the flexible budges for March would be closest to The spending variance for selling and administrative expenses in March would be closest to: Multiple Choice $600 F $600 U $620 U