how to answer a, b and c

Odine Electronics Inc. manufactures a number of small component for electronic products. The following standard variable cost information is available for product M: Standard Standard price/ Standard quantity/ rate Cost per hours unit Direct material X-T2 ? RM12 per unit RM24 Direct labor 2 hours RM? per hour RM? Variable manufacturing overhead 2 hours RM4 per hour RM8 TOTAL RM38 At the beginning of May, there were 100 units of X-T2 still in the warehouse. The company also purchased additional 1,500 units of material during the month where the price per unit was 10% higher than the standard price. After a physical stock count, there were 500 units of unused X-T2 in hand. The actual direct labor cost incurred during the month is RM1,800, where 900 direct labor hours were actually worked. The total actual variable overhead incurred was RM3,240 and the total fixed overhead incurred was RM64,380. It is the policy of the company to absorb overhead based on direct labor hours worked. The total units produced for product M were 500 units. Required: Calculate the following variances and indicates whether the variance is favorable (F) or unfavorable (UF). a. Direct materials price and usage variance. (6 points) b. Direct labor rate and efficiency variance. (6 points) c. Variable overhead spending variance (2 points) (Note: Show all calculations and round up the answer to two decimal points)