need help on both please

Multiple Choice Question 84 Sheridan Company produced 114000 units in 54000 direct labor hours. Production for the period was estimated at 126000 units and 63000 direct labor hours. A flexible budget would compare budgeted costs and actual costs, respectively, at 54000 hours and 54000 hours. 66000 hours and 63000 hours. 66000 hours and 54000 hours. 63000 hours and 54000 hours. Multiple Choice Question 88 At 24000 direct labor hours, the flexible budget for indirect materials is $48000. IF $50400 are incurred at 24400 direct labor hours, the faxible budget report should show the following difference for Indirect materials: $2400 favorable. $1600 favorable. $2400 unfavorable $1600 unfavorable