what is the answer from 42 to 44 please

Home Decor Company manufactures special metallic materials for luxury homes that require highly skilled tabor Home Decor uses standard costs to prepare its flexible budget. For the first quarter of the year, direct materials and direct labor standards for one of their popular products were as follows Direct materials: 2 pounds per unit: 33 per pound Direct labor: 4 hours per unit: $14 per hour Home Decor produced 5000 units during the quarter. At the end of the quarter, an examination of the Tabor costs records showed that the company used 30.000 direct labor hours and actual total direct Tabor costs were $375,000. What is the direct labor cost variance? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar) A) $280,000 Favorable C) 545,000 Unfavorable B) 545,000 Favorable D) $280,000 Unfavorable 43) Benson Company manufactures special metallic materials for luxury homes that require highly skilled labor. Benson uses standard costs to prepare its flexible budget. For the first quarter of the year, direct materials and direct labor standards for one of their popular products were as follows: 43) Direct materials: 2 pounds per unit: 53 per pound Direct labor: 5 hours per unit: 516 per hour Benson produced 4000 units during the quarter. At the end of the quarter, an examination of the labor costs records showed that the company used 25,000 direct labor hours and actual total direct labor costs were $250,000. What is the direct labor efficiency variance? A) $80,000 U B ) $70,000 F C) $80,000 F D) $70,000 U 44) 44) Stafford Company uses standard costs for its manufacturing division Standards specify 0.1 direct labor hours per unit of product. The allocation base for variable overhead costs is direct labor hours. At the beginning of the year, the static budget for variable overhead costs included the following data: 6100 units Production volume Budgeted variable overhead costs Budgeted direct labor hours 610 hours At the end of the year, actual data were as follows: Production volume Actual variable overhead costs Actual direct labor hours 14100 units $15,200 505 hours How much is the standard cost per direct labor hour for variable overhead? (Round your answer to the nearest cent.) A) $24.92 per direct labor hour B) 526.73 per direct labor hour C) $22.13 per direct labor hour D) $32.93 per direct labor hour