please answer both questions

LBC Corporation makes and sells a product called Product WZ. Each unit of Product WZ requires 4.4 hours of direct labor at the rate of $15.00 per direct labor-hour. Management would like you to prepare a Direct Labor Budget for June. The company plans to sell 25,000 units of Product WZ in June. The finished goods inventories on June 1 and June 30 are budgeted to be 470 and 50 units, respectively. Budgeted direct labor costs for June would be: Multiple Choice $367,500 $1,622,280 $1,641,030 $1659780 Teel Printing uses two measures of activity, press runs and book set-ups, in the cost formulas in its budgets and performance reports. The cost formula for wages and salaries is $6,850 per month plus $404 per press run plus $954 per book set-up. The company expected its activity in July to be 208 press runs and 115 book set-ups, but the actual activity was 205 press runs and 114 book set-ups. The actual cost for wages and salaries in July was $198,580. The spending variance for wages and salaries in July would be closest to: Multiple Choice $154 U $2.012 F $154 F $2.012 U