Please, can you help me to solve these problems?

1. Martin Company makes plastic garbage bags. One box of bags requires one hour of direct labor at an hourly rate of $6. The company produced 200,000 boxes of bags using 208,000 hours of direct labor at a total cost of $1,144,000.

*Required Compute the labor variances

2. Writing Assignment

The chief executive officer (CEO) of Rigid Plastics Corporation remarked to a colleague, I dont understand why other companies waste so much time in the budgeting process. I set our company goals, and everyone strives to meet them. Whats wrong with that approach? In groups of two or three students, write a memorandum to your instructor stating whether you agree with this comment or not and explain why. The heading of the memorandum should contain the date, to whom it is written, from whom, and the subject matter.