Please answer both. Thank you.

St. Paul Co. makes a product with the following standards: 2 lbs. of direct materials per unit at $12 per lb. 4 direct labor hours per unit at $18 per direct labor hour The firm actually used 7,500 pounds of direct material at an actual cost of $98,400 to make 3,000 units during the month. What is the direct materials price variance? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.) OA $3,360 F B. $8,400 F C $8,400 U D. $3,360 V Lincoln, Inc. provided the following financial information: Income from operations $ 400,000 Interest expense 47,000 Gain (losses) on sale of equipment 3.000 Net income 350,000 Total assets on January 1 2,600,000 Total assets on December 31 3,400,000 Calculate return on investment (ROI) based on this data. (Round your answer to two decimal places.) 11.76% B. 11.67% . C 13.33% D. 15.38%