does anyone can solve by 2 types. one is by excel and the other is handwriting

Use the following to answer questions 71-74: Pohl Company uses a standard cost system in which manufacturing overhead is applied to units of product on the basis of standard machine-hours. For June, the company's manufacturing overhead flexible budget showed the following total budgeted costs at a denominator activity level of 20,000 machine-hours: Variable overhead costs (total): Maintenance... $16,000 Utilities. $10,000 Fixed overhead costs (total): Supervision.... $20,500 Depreciation... $9,500 During June, 17,000 machine-hours were used to complete 13,000 units of product, and the following actual total overhead costs were incurred: Variable overhead costs (total): Maintenance. $14,620 Utilities..... $10,710 Fixed overhead costs (total): Supervision....... $19,320 Depreciation. $9,500 At standard, each unit of finished product requires 1.4 hours of machine time. 71. The variable overhead spending variance for maintenance cost for June was A) $1,020 F B) $1,020 U C) $3,230 F D) $3,230 U Answer: B Level: Medium LO: 31 72. The variable overhead efficiency variance for utilities cost for June was A) $400 F B) $400 U C) $600 F D) $600 U Answer: C Level: Medium LO:4