need help with number 3!

Affordable Electronics Inc. manufactures medium-quality, reasonably priced wireless speakers for home use. The company uses standards to control its costs. The labour standards that have been set for one speaker are as follows: Standard Rate Standard Cost per Hour Standard Hours 12 minutes (0.20 hours) $17.00 $3.40 During July, 3,350 hours of direct labour time were recorded to make 16,000 units. The direct labour cost totalled $54,270 for the month. Required: 1-a. What direct labour cost should have been incurred to make the 16,000 speakers? (Do not round intermediate calculations.) Direct labour cost $ 54,400 1-b. By how much does direct labour cost differ from the cost that was incurred? (Indicate the effect of variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance).) Total variance $ 130 unfavourable favourable None unfavourable 2. Break down the difference in cost from requirement 1-b above into a labour rate variance and a labour efficiency variance. (Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance).) Labour rate variance Labour efficiency variance $ $ 2,680 F 2,550 U 3. The budgeted variable manufacturing overhead rate is $5.00 per direct labour-hour. During July, the company incurred $17,085 in variable manufacturing overhead cost. Compute the variable overhead spending and efficiency variances for the month. (Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance).) Variable overhead spending variance Variable overhead efficiency variance U