please asnswer all three parts, I will leave thumbs up!

Akron Clay Company manufactures flowerpots. The following data relate to the standards for direct labor: Standard direct labor hours per pot 0.75 Standard direct labor rate per hour $16.25 Akron Clay Company had the following actual results for April: Actual direct labor hours Actual total direct labor cost $71,000 Actual number of pots produced 8,240 4,500 What is the direct labor efficiency variance for April? O A. $27,300 favorable O B. $36,400 favorable O c. $27,300 unfavorable O D. $36,400 unfavorable Redwood Corporation is considering two alternative investment proposals with the following data: Proposal X Proposal Y Investment $800,000 $463,000 Useful life 8 years 8 years Estimated annual net cash inflows for 8 years $120,000 $61,000 Residual value $60,000 Depreciation method Straight-line Straight - line Required rate of retum 18% 9% How long is the payback period for Proposal Y? O A. 13.27 years O B. 7.68 years O C. 6.67 years OD. 7.59 years A company finds that the residual value of $8,000 for the equipment in a capital budgeting project has been inadvertently omitted from the calculation of the net present value (NPV) for that project. How does this omission affect the NPV of that project? O A. The project's NPV should be higher, but be less than $8,000 higher, with the residual value included. OB. The project's NPV should be $8,000 lower with the residual value included OC. The project's NPV should be lower, but be less than $8,000 lower, with the residual value included. OD. The project's NPV should be $8,000 higher with the residual value included