Please help:

Highland Company produces a lightweight backpack that is popular with college students. Standard variable costs relating to a single backpack are given below: Standard Quantity or Hours Standard Price or Rate Standard Cost Direct materials Direct labor $5.00 per yard per direct $2 labor-hour Variable manufacturing overhead Total standard cost per unit Overhead is applied to production on the basis of direct labor-hours. During March, 780 backpacks were manufactured and sold Selected information relating to the month's production is given below: Variable Materials Used 15,600 $13,112 Manufacturing Direct Labor Overhead $2,496 $5,491 Total standard cost allowed* Actual costs incurred Materials price variance Materials quantity variance Labor rate variance Labor efficiency variance Variable overhead rate variance Variable overhead efficiency variance $13,104 $790 U For the month's production The following additional information is available for March's production: Actual direct labor-hours Difference between standard and actual cost per 1,170 0.10 F backpack produced during March