Hello I would really appreciate it if someone could help me with these questions. Thank you so much :)

Part 1 (8 Marks) Vienna Chocolate Company produces fudge in large batches. One batch of fudge has the following standard costs and amounts: 100 $1.90 Standard kilograms of sugar Standard cost per kilogram of sugar Standard direct labour hours Standard direct labour cost per hour 2.0 $18.00 Vienna Chocolate Company produced 400 batches of fudge in the most recent month. Actual input costs and per batch usage levels were as follows: 102 Actual kilograms of sugar used Actual cost per kilogram of sugar Actual direct labour hours $2.10 1.8 Actual direct labour cost per hour $17.50 Spring-Summer 2020 ACCT71260 Required: a. Calculate the total material input rate variance. b. Calculate the total material efficiency variance. C. Calculate the total labour rate variance. d. Calculate the total labour efficiency variance. Part 2 (12 Marks) The following data for the Garden Supplies Company pertains to the production of 2,500 garden spades during March. The spade consists of a wooden handle and a metal forged tool that comes in contact with the ground. Direct Materials (all materials purchased were used): Standard cost: $1.00 per handle and $3.50 per metal tool. Total actual cost: $11,350. Materials flexible-budget efficiency variance was $650 unfavourable. Direct Manufacturing Labour: Standard cost is 5 garden spades per hour at $20.00 per hour. Actual cost per hour was $21.00. Labour efficiency variance was $400 favourable. Required: a. What is the standard direct material amount per garden spade? b. What is the standard cost allowed for all units produced? c. What is the total direct materials flexible-budget variance? d. What is the direct material flexible-budget rate variance? e. What is the total actual cost of direct manufacturing labour? f. What is the labour rate variance for direct manufacturing labour