*Please explain no.2 c,d

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8-36 Review of Chapters 7 and 8, three-variance analysis. (CPA, adapted) (LO 4) Beal Manufacturing Company's costing system has two direct cost categories: direct materials and direct manufacturing labour. Manufacturing overhead (both variable and fixed) is allocated to products on the basis of standard DMLH. At the beginning of 2022, Beal adopted the following standards for its manufacturing costs: The denominator level for total manufacturing overhead per month in 2022 is 40,000 DMLH. Beal's flexible budget for January 2022 was based on this denominator level. The records for January indicate the following: 1. Prepare a schedule of total standard manufacturing costs for the 7,800 output units in January 2022. 2. For January 2022, calculate the following variances, indicating whether each is favourable (F) or unfavourable (U) : a. Direct materials rate variance, based on purchases b. Direct materials efficiency variance c. Direct manufacturing labour rate variance d. Direct manufacturing labour efficiency variance e. Total manufacturing overhead rate variance f. VMOH efficiency variance g. Production-volume variance