Here is the question and the answer alongside with it. I dont understand the answer fully. Would it be possible to have a better explanation on the answer for this question please and thank you

QUESTION 5 - 10 MARKS The Walton Manufacturing Company has developed the following standards for one of their products, a walnut fem stand. STANDARD VARIABLE COST CARD One Walnut Fern Stand Materials: 5 square feet x S8 per square foot $40.00 Direct labour: 2 hours x S10/DLH $20.00 Variable manufacturing overhead: 2 hours x S5/DLH S10.00 Total standard variable cost per unit $70.00 The company records materials price variances at the time of purchase. The following activity occurred during the month of April: Materials purchased: 5,000 square feet costing S46,000 Materials used: 4,250 square feet Units produced 900 units Direct labour 2,200 hours costing $19,800 Actual variable manufacturing overhead: 510,500 a) Calculate the direct materials price and usage variances b) Calculate the direct labour rate variance, the direct labour efficiency variance, and the total direct labour variance c)Compute the variable manufacturing overhead spending and efficiency variances No Service 12:49 AM 2 1) Direct materials price variance (Actual rate - standard rate)*AQ purchased (46000 - 5000*8) 6000 U Direct materials usage variance (actual qty used - standard qty allowed)*Std rate (4,250 - 900*5)*8 2000 F 2) Direct labor rate variance (Actual rate - standard rate)*actual hours (19800 - 2200*10) 2200 F Direct labor Efficiency variance (Actual hrs - standard hrs)*standard rate (2200 - 900*2)*10 4000 U 3) Variable overhead spending variance (Actual rate - standard rate)*actual hours (10500 - 2200*5) 500 F Variable overhead Efficiency variance (Actual hrs - standard hrs)*standard rate (2200 - 900*2)*5 2000 U