Use the following information to complete variance analysis for Maple Co.

Budgeted Units	40,000
Budgeted Selling Price	$55
Budgeted Direct Labor (3 hours @ $13/hour	$39 per unit
Actual Direct Labor Hours	120,000
Actual Cost of Direct Labor	$1,530,000
Actual Selling Price	$50
Budgeted Direct Materials (4 lbs @ $3/lb)	$12 per unit
Actual Direct Materials Used	189,000
Actual Units	42,000 units
Actual Cost of Direct Materials Used	$491,400

What is Flex Budget Variance? (correct answer: 89,400)

What is Budget Variance? (correct answer:78,000)

Ik all the answers because this a study guide, I am just tryna figure out how they got to said answer, any help would be appreciated!