please show formulas used and explain, please

DO NOT ANSWER QUESTION 8 only need help on 9 and 10

8. Using the table below, calculate the labor efficiency variance: Planned Masks to Produce in January 8,000 masks Standard Square Inches Per Cloth Mask 6 sq. inches Standard Price Per Square Inch $0.15 $ Standard Direct Labor Hours Per Mask 0.2 hours Standard Direct Labor Wage Per Hour $17 Actual Purchased Square Inches of Cloth 30,000 sq. inches Actual Square Inches of Cloth Still in Inventory at End of Jan. 5,000 sq. inches Actual Price Per Square Inch $0.14 Masks Produced in Jan. 6,000 masks Actual Direct Labor Hours Worked 1,500 hours Actual Direct Labor Cost $27,000 9. Using the table in Question 8 above, calculate the materials price variance. 10. A company produces and sells 7,500 modular computer desks per year at a selling price of $750 each. Its current production equipment, purchased for $1,800,000 and with a 5-year useful life, is only 2 years old. It has a terminal disposal value of $0 and is depreciated on a straight-line basis. The equipment has a current disposal price of $450,000. However, the emergence of a new molding technology as led the company to consider either upgrading or replacing the production equipment. The following table presents data for the two alternatives: Upgrade Replace One-Time Equipment $3,000,000 $4,800,000 Costs Variable Manufacturing $150 $75 Cost Per Desk Remaining Useful Life 3 3 Terminal Disposal Value $0 $0 Should the company upgrade its production line or replace it