I need help with 24,25

Development of the operating budget begins with the Cash budget Sales budget Overhead budget Pro forma budget Julie Finn is preparing the materials purchases budget for the second quarter. The production manager has production budget information January - 68,000 units, February - 55,000 units, March - 50, 000 units. Each unit requires 5 gallons of direct materials, and Julie wants to maintain an ending equal to 15% of the most month's production needs. How many gallons will Julie budget to purchase in February? 271, 250 275,000 282,500 312,500 The variable overhead spending variance is calculated as Actual cost - (actual quantity Times standard price) Actual cost - (standard quantity x standard price) Actual results minus flexible budget amount