answer the ones with question marks. they both should be positive numbers

Variance Industries, Ltd. creates problems for accounting students. At the end of the first quarter of 2021, you have been asked to prepare a variance analysis of the company's operations for the quarter recently ended. You have gathered the data below from the company's accounts and the static budget prepared in December 2020. Variable and fixed manufacturing overhead are allocated based on directlabour dollars. calculate the flexible budget, the spending and the efficiency variances for variable manufacturing overhead. Classify the variances as Favourable IUnfavourable. Flexible budget variance Spending variance Efficiency Variance