please show calculations

Rugged Life, Inc. designs and manufactures fleece quarter-zip jackets. It sells its jackets to brand-name outdoor outfitters in lots of one dozen. Rugged Life's May 2017 static budget and actual results for direct inputs are as follows: (Click the icon to view the data.) (Click the icon to view additional information.) Read the requirements. Requirement 1. Calculate the direct materials and direct manufacturing labor price and efficiency variances in May 2017. What is the total flexible-budget variance for both inputs (direct materials and direct manufacturing labor) combined? What percentage is this variance of the total cost of direct materials and direct manufacturing labor in the flexible budget? Begin by calculating the direct materials and direct manufacturing labor price and efficiency variances in May 2017. Complete the actual results, price variance, and cost columns, then the efficiency variance and flexible budget columns. Label each variance as favorable or unfavorable. (Round all answers to the nearest cent.) Actual Price Actual Input Qty x Efficiency Flexible May 2017 Results Variance Budgeted Price Variance Budget Units 325 Direct materials $ 31,525.00 $ 1,300.00 U $ 30,225.00 Direct labor $ 71.50 9,009.00 $ U $ 8,937.50 Total variance $ 1,371.50 U Data Table 300 18 yards at $4.65 per yard = $83.70 2.4 hours at $12.50 per hour = $30.00 Static Budget Number of jacket lots (1 lot = 1 dozen) Per Lot of Jackets: Direct materials Direct manufacturing labor Actual Results Number of jacket lots sold Total Direct Inputs: Direct materials Direct manufacturing labor 325 6,500 yards at $4.85 per yard = $31,525.00 715 hours at $12.60 per hour = $9,009.00