Please help complete the accounting problem in the photo, thanks

d costing g p epaclt,'. Inc., a Etan units $30,000 IS During th Req u id : varia e Efficien varia of actual they are not The r, 96,000 units spend I ng d spend.ng and efficiene,' v g 19,000 dlr if a n a nt labo P actil epaclt,' for a h d costs tota led ot qui an entry, leave it blank. E defined 100,000 $80,000, of which $29,600 IS g 20,000 sta ndard hours. Budgeted the is $76,000, of which 1 cul t the Spe 2 Calculate the nding vara e Spe nding vara 3. Prepa b. Recogn R ecog n JO that refQt the foll f to first. For material co m pou n with a debit bal a. CZI CZI CZI CZI CZI CZI CZI CZI CZI CZI CZI CZI CZI CZI CZI CZI