pls help these2 answers, Thank u.

Use the data below, Calculation the pricing in cost accounting (Cost Plus Pricing) - Cost Information: Direct materials cost per unit: $10 Direct labor cost per unit: $5 Variable overhead cost per unit: $3 Fixed overhead cost per unit: \$2 Desired profit margin: 20% Based on this information above, calculate the below: 1. Calculate the total cost per unit = 2. Determine the profit margin= 3. Calculate the selling price = 3B. Form the below Labor Variance data, measure the Direct Labor Efficiency Variance Information: Standard labor rate: $20 per hour Standard hours allowed for actual output: 1,000 hours > Actual labor rate: $22 per hour - Actual hours worked: 980 hours