Please explain how to get these variances and where the numbers directly come from when being subbed into the formula!

Question 7A Flexible budgets and variance analysis Tim has asked his company's financial controller to accumulate data on the sale of the company's products. The following data was gathered: 0 . Budgeted production and sales: 5,000 Actual production and sales: 6,000 The standard requires 1.5kg of material at a budgeted cost of $1.52 per kg and two hours of assembly time and testing time at a cost of $12.50 per hour. The product sells for $32 each Actual production costs for the 6,000 products totalled $12,900 for 8,600kg and $161,700 for 13,200 labour hours O Required: a) Calculate the material variances for Tim b) Calculate the labour variances for Tim