Kindly help me on the problem below. Please answer the highlighted in yellow.

Chapter 10: Review Problem Data Standard Cost Card Inputs Standard Quantity Standard Price Total Direct materials 6.0 pound $0.50 pound $3.00 Direct labor 1.30 hours $15.00 per hour $19.50 Variable manufacturing overhead 1.30 hours $4.00 per hour $5.20 $27.70 Budgeted Fixed Manufacturing Overhead 4,030 hours $6.00 per hour $ 24,180 Planned Direct-Labour Hours: Actual results: Actual output 3,000 toys SQ SH Actual Quantity Actual price Actual direct materials (purchased) 25,000 pound $0.48 per pound $12,000 Actual direct materials (used) 20,000 pound Actual direct labor cost 4,000 hours per hour $64,000 Actual variable manufacturing overhead cost ?? hours x per hour $17,000 Actual fixed manufacturing overhead cost $25,000 Standard Cost Variance Analysis-Direct Materials Standard Quantity Allowed for the Actual Output, at Standard Price pounds x per pound = Actual Quantity of Input Used, at Standard Price pounds x per pound = Actual Quantity of Input Purchased, at Standard Price pounds x per pound = Actual Quantity of Input, at Actual Price pounds x per pound = Direct materials variances: Materials quantity variance Materials price variance Materials spending variance Standard Cost Variance Analysis-Direct Labor Standard Hours Allowed for the Actual Output, at Standard Rate hours x per hour = Actual Hours of Input, at Standard Rate hours x per hour = Actual Hours of Input, at Actual Rate hours x per hour = Direct labor variances: Labor efficiency variance Labor rate variance Labor spending variance Standard Cost Variance Analysis-Variable Manufacturing Overhead Standard Hours Allowed for the Actual Output, at Standard Rate hours x per hour = Actual Hours of Input, at Standard Rate hours x per hour = Actual Hours of Input, at Actual Rate hours x per hour = Variable overhead variances: Variable overhead efficiency variance Variable overhead rate variance Variable overhead spending variance Standard Cost Variance Analysis-Fixed Manufacturing Overhead Applied MOH (SH x SR) hours x per hour = Budgeted MOH (BH x SR) hours x per hour = Actual Fixed Overhead Fixed overhead variances: Fixed overhead volume variance {$25,000 Actual - $24, 180 Budgeted} Fixed overhead budget variance {$24, 180 Budgeted - $23,400 Applied}