please answer both questions, will leave a like thanks

Susan Company has gathered the following information about its product. Direct materials: Each unit of product contains 4.5 pounds of materials. The average waste and spoilage per unit produced under normal conditions is 1.5 pounds. Materials cost $3 per pound, but Susan always takes the 5% cash discount all of its suppliers offer. Freight costs average $0,30 per pound. Direct labor. Each unit requires 1.7 hours of labor. Setup, cleanup, and downtime average 0.2 hours per unit. The average hourly pay rate of Susan's employees is $13.1. Payroll taxes and fringe benefits are an additional $3.4 per hour. Manufacturing overhead. Overhead is applied at a rate of $4.5 per direct labor hour. Compute Susan's total standard cost per unit. (Round answer to 2 decimal places, e.g. 1.25.) Total standard cost per unit $ Manufacturing overhead data for the production of Product H by Debra Company, assuming the company uses a standard cost system, are as follows. Overhead incurred for 53,900 actual direct labor hours worked $488,970 Overhead rate (variable $7: fixed $2) at normal capacity of 48,600 direct labor hours $9 Standard hours allowed for work done 54,730 Compute the total overhead variance. Total overhead variance $