can you explain how to find the split cost (like what numbers to use or how to find them)

Calculate Variances The following summary data relate to the operations of Dobson Company for April, during which 9,000 finished units were produced. Normal monthly capacity was 20,000 direct labor hours. Standard Units Costs Total Actual Costs Direct material Standard (4 ib. $5.20/1b.) $20.80 Actual (38,000 lb. 54.80/Ib.) $182.400 Direct labor Standard ( 2.514/hr.) 528 Actual (18.500 hrs. 514.10/hr.) 260,850 Variable overhead Standard 12. 16.00/hr.) $12 Actual 108,900 560.80 5552,150 Total Determine the following variances: Do not use negative signs with any of your answers. Next to each variance answer, select either "F" for Favorable or "U" for Unfavorable. Materials Variances Actual cost: $ 182,400 Split cost: $ 4,800 x Standard cost: $ 187,200 Materials price $ 15.200 F Materials efficiency $ 10,400 U e Actual cost: $ Split cost $ Standard cost: $ Labor rate $ Labor efficiency $ Labor Variances 260,850 108,000 x 252,000 1,850 U 7,000 U Variable Overhead Variances Actual cost: $ 108,900 Split cost: $ 108,000 x Standard cost: 108,000 Variable overhead spending $ 2,100F Variable overhead efficiency $ 3,000 U $