I need help solving all 4 sections3) Total overhead variance

4) Prepare an income statement

Ayala corporation accumulates the following data relative to jobs started and finished during the month of June 2017. Overhead is applied on the basis of standard machine hours. 3.10 hours of machine time are required for each direct labor hour. The jobs were sold for $455,000. Selling and administrative express were $38,000. Assume that the amount of raw materials purchased equaled the amount used. Compute all of the variance for (1) direct materials and (2) direct labor