HELP needed plz ~ this problem set has me super confused at the moment. I provided a photo of the EA.13 set

PA13. LO 8.5 Recompute the variances from EA13 using $0.725 as the standard cost of the material and $14 as the standard labor cost per hour. How has your explanation of the variances changed? Solution I EA13. LO 8.5 Acme Inc. has the following information available: Actual price paid for material $1.00 Standard price for material $0.90 Actual quantity purchased and used in production 100 Standard quantity for units produced 110 Actual labor rate per hour $ 15 Standard labor rate per hour $ 16 Actual hours 200 Standard hours for units produced 220 A. Compute the material price and quantity, and the labor rate and efficiency variances. B. Describe the possible causes for this combination of favorable and unfavorable variances. Solution A Material price variance: 10 U 100 x 1.00 100 x.90 100 90 10 Material quantity variance: 9 E 100 x .90 110 x.90 90 99 -9 Labor rate variance: 200 F 200 x15 200x16 3,000 3,200 -200 Labor efficiency variance: 320 E 200 x 16 220 x 16 3,200 3,520 -320