Please help with #3. Thank you

Flandro Company uses a standard cost system and sets its predetermined overhead rate on the basis of direct labor-hours. The following data are taken from the company's planning budget for the current year: Denominator activity (direct labor-hours) Variable manufacturing overhead cost Fixed manufacturing overhead cost 15, eee $ 52,5ee $113,250 The standard cost card for the company's only product is given below: Inputs Direct materials Direct labor Manufacturing overhead Total standard cost per unit (1) standard Quantity or Hours 4 yards 2 hours 2 hours (2) standard Price or Rate $ 2.30 per yard $ 8.50 per hour $ 11.85 per hour Standard Cost (1) x (2) $ 9.20 17.00 22.10 $ 48.30 During the year, the company produced 7,800 units of product and incurred the following actual results: Materials purchased, 49,500 yards at $2.20 per yard Materials used in production (in yards) Direct labor cost incurred, 16,000 hours at $8.30 per hour Variable manufacturing overhead cost incurred Fixed manufacturing overhead cost incurred $ 108,90 32,150 $ 132,800 $ 52,650 $ 105,600 Required: 1. Create a new standard cost card that separates the variable manufacturing overhead per unit and the fixed manufacturing overhead per unit. 2. Compute the materials price and quantity variances. Also, compute the labor rate and efficiency variances. 3. Compute the variable overhead rate and efficiency varlances. Also, compute the fixed overhead budget and volume variances