please answer question type on top

7-39. DIRECT MANUFACTURING LABOR AND DIRECT MATERIALS VARIANCES, MISSING DATA. (CMA, heavily adapted) Oyster Bay Surfbourds manufactures fiberglass surfboards. The standard cost of direct materials and direct manufacturing labor is $248 per boand. This includes 35 pounds of direct materials, at the budgeted price of $3 per pound, and 11 hours of direct manufacturing labot, at the budgeted rate of $13 per hour. Following are additional data for the month of July. There wore no brginning inwentories