please explain how to arrive to correct answer

At the beginning of the month Jensen G e product: r materials in inventory and determined the following for production ials in inventory and determined Standard quantity of material per unit produced Standard price of material Budgeted units to be produced $ 7.4 lbs 16.70 per lb. 700 units AQx AP Ar the close of the month, the company reported the following dat Actual quantity of material purchased Actual cost of material purchased Ending materials inventory Actual units produced 6,300 lbs. 97,650 550 lbs 750 units $ 97,650 S The materials quantity variance for the month would be closest to 3,100 Unfavorable CS 3,340 Unfavorable CS 519 Tafsha D S 12,525 Unfavorable 6,300 S10 E None of the above 550 18 Britt & Sons manufactures a product with the following unit standards related to direct labor Standard hours 4 labor-hours per unit Standard rate ? per labor-hour Partial production data for the most recent month are shown below: Production (units) Direct labor hours Direct labor cos! Production units) Actual 3.350 Budest 3.500 14,000 PS som Actus.3so 114,325 An analysis of results for the month included the following variances Direct labor spending variance 1.765 Unfavorable Direct labor efficiency variance 5 7 .140 Favorable Given this information, total actual hours of direct labor in the period was closest to: 12,576 14,250 12,550 13,112 E. None of the above. CAHJAR AHa SR, s. 121576866 Young 60-69% -10 pts. $44,325 $ 108,950