Could someone help me with this? I need step by step solutions please :)

3. The practical capacity for a year is defined as 20,000 units requiring 25,000 direct labor hours. The total budgeted overhead cost is $170,000, of which the budgeted variable overhead cost is $95,000. The standard direct labor cost is $3 per direct labor hour. The labor efficiency variance is $2,625 favorable. The actual units produced are 18,500 units. The actual fixed overhead cost was $74,000. The actual variable overhead cost was $100,000. Required: (1) Compute the variable overhead spending and efficiency variances. (2) Compute the fixed overhead spending and volume variances. (3) Prepare all the relevant journal entries (including the closing entry).