Please see attachment to answer question 6. thank you

Flandro Company uses a standard cost system and sets predetermined overhead rates on the basis of direct laborhours. The following data are taken from the company's budget for the current year: Denominator activity (direct labor-hours) Variable manufacturing overhead cost Fixed manufacturing overhead cost 18,000 $ 60,300 $ 144,900 The standard cost card for the company's only product is given below: Direct materials, 4 yards at $2.15 per yard Direct labor, 2 hour at $9.50 per hour Manufacturing overhead, 120% of direct labor cost $ 8.60 19.00 22.80 Standard cost per unit $ 50.40 During the year, the company produced 9,360 units of product and incurred the following costs: Materials purchased, 59,400 yards at $2.05 per yard Materials used in production (in yards) Direct labor cost incurred, 19,000 hours at $8.15 per hour Variable manufacturing overhead cost incurred Fixed manufacturing overhead cost incurred $ 121,770 38,610 $ 154,850 $ 59,650 $ 122,550 Required: 1. Redo the standard cost card in a clearer, more usable format by detailing the variable and fixed overhead cost elements. (Round your answers to 2 decimal places.) Direct materals ? Yards at ? per yard ? Direct Labor ? DLHs ? per DLH ? Variable manufacturing overhead ? DLHs ? Per DLH ? 2. Prepare an analysis of the variances for direct materials and direct labor for the year. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.).) 3. Prepare an analysis of the variances for variable and fixed overhead for the year. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.).)