please help!!

Bargain Fender, which uses a standard cost system, manufactured 20,000 boat fenders during 2018 , using 142,000 square feet of extruded vinyl purchased at $1.05 per square foot. Production required 480 direct labor hours that cost $16.50 per hour. The direct materials standard was seven square feet of vinyl per fender, at a standard cost of $1.10 per square foot. The labor standard was 0.026 direct labor hour per fender, at a standard cost of $15.50 per hour. Read the requirement. Begin with the cost variances. Select the required formulas, compute the cost variances for direct materials and direct labor, and identify whether each variance is favorable (F) or unfavorable ( U ). (Abbreviations used: AC= actual cost; AQ= actual quantity; FOH= fixed overhead; SC= standard cost;SQ= standard quantity.) Requirement Compute the cost and efficiency variances for direct materials and direct labor. Does the pattern of variances suggest Bargain Fender's managers have been making trade-offs? Explain