how to do number 2 and 3 ?

2. ave Been revised for changes in prices. ICMA Adapted) The month of July: e following information is available for the Gabriel Products Company for the Units Sales revenue Variable manufacturing costs Fixed manufacturing costs Variable marketing and administrative expense $10,000 Fixed marketing and administrative expense $12,000 Static Budget 5,000 $60,000 $15,000 $18,000 Actual 5,100 $58,650 $16,320 $17,000 $10,500 $11,000 The total sales-volume variance for the month of July would be a. $2,550 unfavorable. b. $1,350 unfavorable. c. $700 favorable. d. $100 favorable. 3. [CMA Adapted] Bartholomew Corporation's master budget calls for the production of 6,000 unitsof product monthly. The master budget includes indirect labor of $396 considers indirect labor to be a variable cost. During the month of September, 5,600 units of product were produced, and indirect labor costs of $30,970 were incurred. A performance report utilizing flexible budgeting would report a flexible budget variance for indirect labor of ,000 annually; Bartholomew a. $170 unfavorable. b. $170 favorable. c. $2,030 unfavorable. d. $2,030 favorable. ooto for variance analysis