Please help with the question marks

Budget, Standard Cost Variances, T-Accounts

Kefter Company manufactures external hard drives. At the beginning of the period, the following plans for production and costs were revealed:

Units to be produced and sold	25,000
Standard cost per unit:
Direct materials	$ 10
Direct labor	8
Variable overhead	4
Fixed overhead	3
Total unit cost	$ 25

During the year, 24,800 units were produced and sold. The following actual costs were incurred:

Direct materials	$263,872
Direct labor	204,352
Variable overhead	107,340
Fixed overhead	73,904

There were no beginning or ending inventories of direct materials. The direct materials price variance was $9,572 unfavorable. In producing the 24,800 units, a total of 12,772 hours were worked, 3 percent more hours than the standard allowed for the actual output. Overhead costs are applied to production using direct labor hours.

Required:

Instructions for parts 1 and 2: If a variance is zero, enter "0" and select "Not applicable" from the drop down box.

1. Prepare a performance report comparing expected costs to actual costs.

Kefter Company Performance Report
Cost Items	Actual Costs	Budgeted Costs	Variance	Direction
Direct materials	263,872	248000	158752	Unfavorable
Direct labor	204352	198400	5952	Unfavorable
Variable overhead	107340	99200	8140	Unfavorable
Fixed overhead	73904	75000	-1096	Favorable
	649468	620600	28868	Unfavorable

2. Determine the following. If a variance amount is zero, enter "0" and select "Not applicable" from the drop-down list.

a. Direct materials usage variance $6,300

b. Direct labor rate variance 0

c. Direct labor usage variance $5,952

d. Fixed overhead spending and volume variances

Spending variance	?????	Favorable
Volume variance	????	Unfavorable

e. Variable overhead spending and efficiency variances

Variable overhead spending variance	??????	Unfavorable
Variable overhead efficiency variance	??????	Unfavorable