I want answer in simple way witout using any programm

1) 10 20 3. (30 points) Esquire Clothing is a manufacturer of designer suits. The cost of each su is the sum of three variable costs (direct material costs, direct manufacturing labo costs, and manufacturing overhead costs) and one fixed-cost category (manufacturing overhead costs). Variable manufacturing overhead cost is allocated to each suit on the basis of budgeted direct manufacturing labor-hours per suit. For June 2014, each suit is budgeted to take 4 labor-hours. Budgeted variable manufacturing overhead cost per labor-hour is $12. The budgeted number of suits to be manufactured in June 2014 is 1.040. Actual variable manufacturing costs in June 2014 were $52,164 for 1,080 suits started and completed. There were no beginning or ending inventories of suits. Actual direct manufacturing labor-hours for June were 4,536. The Esquire Clothing allocates fixed manufacturing overhead to each suit using budgeted direct manufacturing labor-hours per suit. Data pertaining to fixed manufacturing over- head costs for June 2014 are budgeted, $62,400, and actual, $63,916. 1. ( points) Compute the flexible-budget variance variable manufacturing overhead? 2. ( points) Compute spending variance variable manufacturing overhead? 5. ( points) Compute efficiency variance for variable manufacturing overhead? 4. points) Compute the spending variance for fixed manufacturing overhead?! 5. (5 points) Compute the production-volume variance? 6. (5 points) Compute the flexible-budget variance fixed manufacturing overhead