Please help with these last few questions I have

Mcdale Incorporated produces and sells two products. Data concerning those products for the most recent month appear below:

Product I$49$V Product Z$50$U

Sales $ $28,000$ $ $33,000$

Variable expenses $ $11,600$ $ $23,170$

The fixed expenses of the entire company were $$39,180.$ The break$-$even point for the entire company is closest to:

Multiple Choice

$$ $$73,950$

$$ $$91,116$

$$ $$39,180$

$$ $$46,300$

Dermody Snow Removal's cost formula for its vehicle operating cost is $$3,080$ per month plus $$338$ per snow$-$day. For the month of December, the company planned for activity of $20$ snow$-$days, but the actual level of activity was $22$ snow$-$days. The actual vehicle operating cost for the month was $$10,130.$ The spending variance for vehicle operating cost in December would be closest to:

Multiple Choice

$$ $$290$ U

$$ $$290$ F

$$ $$386$ F

$$ $$386$ U

Canniff Air uses two measures of activity, flights and passengers, in the cost formulas in its budgets and performance reports. The cost formula for plane operating costs is $$57,560$ per month plus $$2,658$ per flight plus $$5$ per passenger. The company expected its activity in February to be $79$ flights and $294$ passengers, but the actual activity was $78$ flights and $295$ passengers. The actual cost for plane operating costs in February was $$265,390.$ The plane operating costs in the planning budget for February would be closest to:

Multiple Choice

$$ $$269,012$

$$ $$268,048$

$$ $$266,359$

$$ $$265,390$

Milar Corporation makes a product with the following standard costs:

Standard Quantity or Hours Standard Price or Rate

Direct materials $5\mathrm{.}0$ pounds $ $4\mathrm{.}50$ per pound

Direct labor $0\mathrm{.}8$ hours $ $22\mathrm{.}00$ per hour

Variable overhead $0\mathrm{.}8$ hours $ $10\mathrm{.}00$ per hour

In January the company produced $3,330$ units using $13,320$ pounds of the direct material and $2,784$ direct labor$-$hours. During the month, the company purchased $16,900$ pounds of the direct material at a cost of $$14,080.$ The actual direct labor cost was $$60,846$ and the actual variable overhead cost was $$26,668.$

The company applies variable overhead on the basis of direct labor$-$hours. The direct materials purchases variance is computed when the materials are purchased.

The labor rate variance for January is:

Multiple Choice

$$ $$402$ F

$$ $$402$ U

$$ $$2,238$ U

$$ $$2,238$ F