please answer thank you

12. Marv Company's direct labor costs for manufacturing its only product were as follows for October: Standard direct labor hours (DLHs) per unit of product 1.8 Budgeted finished units for the period 6,000 Actual number of finished units produced 5,000 Standard wage rate per direct labor hour (SP) $20.00 Direct labor costs incurred $186,300 Actual wage rate per direct labor hour (AP) $18.00 A. The direct labor efficiency variance for October was: B. The direct labor price variance for october was : 13. Assuming a constant mix of 3 units of every product A for every 1 unit of product B. If the company desires to achieve an operating income of $27,000 the requires sales for product A and B will be ? A. A. 2500 B. 4800 C. 7500 Units B. units 14. Balt Company maintains a standard cost system. Last period, Balt spent $25.000 during the period to purchase 5,000 pounds of material H. The company used 5,000 pounds of Material H to produce 800 units of Product C8. The company has established a standard of 7 pounds of Material H per unit of C8, at a price of $7.50 per pound of material.What is total debit to work in process control ? 15. Thinnews Co, a company that uses machine hours to apply standard factory overhead cost to outputs: Actual total factory overhead cost incurred $24,000 Actual fixed overhead cost incurred $10,200 Budgeted fixed overhead cost \$11,000 Actual machine hours 5,000 Standard machine hours allowed for the units manufactured 4,300 Denominator volume-machine hours 5,500 Standard variable overhead rate per machine hour $3.00 Under a three-variance breakdown (decomposition) of the total factory overhead variance, the factory overhead efficiency variance (to nearest whole dollat) is: A. What is the variable OH spending variance? a. 960 b. 1000 c. 1200 d. 14000 B. What is the variable OH efficlency variance? a. 560 b. 600 c. 1500 d 2100 C. What is the fixed OH spending variance? a.1300b.1000c.900d.800 D. Production volume variance? a. 1000 b. 1400 c. 2400 d. 3600