please explain how to arrive to b and c answers

"At the beginning of the month, Jensen Company had no materials in inventary and determined the following for productio n product Sundard quantity of material per unit produced Standard price of material Budgeted units to be produced $ 7.4 lbs 16.70 per lb. 700 units At the close of the month, the company reported the following data Actualquantity of material purchased Actual cost of material purchased Ending materials inventory Actual units produced 6.300 lbs 97.650 550 lbs. 750 units The materials quantity Variance for the month would the closest to A S 3,100 Unfavorable s 3.340 Unfavorable 9.519 Unfavorable 12.525 Unfavorable F. None of the above 18 Bris & Sons manufactures a product with the following standards related to direct labor Standard hours Standard rate 4 laber-hours per unit ? per labor-hour Partial prodaction data for the most recent month we shown below: A Budg 3.500 14,000 ctual 3.350 Production (units) Direct lahor hours Direct labor cost $ 114,325 An analysis of results for the month included the following variances Direct labor spending variance Direct lahor efficiency variance 1.765 Unfavorable 7.140 Favorable Given this information, total actual hours of direct labor in the period was closest to: 12.576 14250 12.550 13.112 E. None of the above