What is the material price and usage variances for flash memories, labor rate and usage variances and overhead spending variances?

The dollars are in millions. Net income is $100,000.

Actual Variance Monthly Budget (200,000 units) (180,000 units (20,000 units) Revenue (transfer from Shenzhen) $3,764 U $41,240 $37,476 Variable costs Materials Flash memory Application process Chips phone Gyroscope 8 other chips 5,400 5,249 151 F 2,150 1,935 215 F 2,810 2,529 281 F 520 52 F 468 14,190 12,643 1,547 F Variable supplies and tools 12,507 11,305 1,202 E Subtotal 37,577 34,129 3,448 Labor 470 U Assembly and packaging Shipping 2,622 3,092 Total variable costs 37,412 2,999 F 40,411 Fixed Costs Factory rent 400 400 Machine depreciation 150 150 Utility fee and taxes Supervision 52 52 Total fixed costs 729 736 7 U Total costs 38,148 2,992 F 41,140 $ 100 $ (672) $ 772 U Net income Actual Variance Monthly Budget (200,000 units) (180,000 units (20,000 units) Revenue (transfer from Shenzhen) $3,764 U $41,240 $37,476 Variable costs Materials Flash memory Application process Chips phone Gyroscope 8 other chips 5,400 5,249 151 F 2,150 1,935 215 F 2,810 2,529 281 F 520 52 F 468 14,190 12,643 1,547 F Variable supplies and tools 12,507 11,305 1,202 E Subtotal 37,577 34,129 3,448 Labor 470 U Assembly and packaging Shipping 2,622 3,092 Total variable costs 37,412 2,999 F 40,411 Fixed Costs Factory rent 400 400 Machine depreciation 150 150 Utility fee and taxes Supervision 52 52 Total fixed costs 729 736 7 U Total costs 38,148 2,992 F 41,140 $ 100 $ (672) $ 772 U Net income