Please explain the answers below. Show full solution. Thank you.

Pepa Pandesal uses standard cost system for its production of pandesal. Pandesal is produced by mixing up the following major ingredients: flour, sugar, salt, water and eggs; All ingredients are inventoried per kg (for ease of accounting). Pandesal are sold per piece, and to produce one piece of bread needs 25 grams.
Materials standards and costs for the production of 800grams (32pcs) of output are:
Ingredients	Grams	Cost per Gram (Php)	Amount
Flour	520	0.05	26.00
Sugar	128	0.11	14.08
Eggs	100	0.10	10.00
Salt	5	0.01	0.05
Water	130	0.05	6.50
Total Input	883		56.63
Output	800
The monthly factory overhead budget for a normal capacity level of 7,000 direct labor hours is as follows:
Variable Overhead		12500
Fixed Overhead		30000
Total		42500
To conveart 883 cups of ingredients into 800 grams of output (the bread mixture before it is baked) requires 16 direct labor hours at P6.50 per direct labor hour. Factory overhead is applied on a direct labor hour basis.
Actual data for the month of September follows:
The bakery has been able to produce 15,072 pcs of pandesal, with cost as follows:
Direct Labor 8,100 hours at P62,775
Variable Overhead		13000
Fixed Overhead		30000
	Material Purchased		Material beginning invty
	Quantity	Cost / Kg	Quantity kg
Flour	230	50	25	1000
Sugar	50	55	10	1000
Eggs	40	60	15	1000
Salt	1.5	20	1	1000
Water	45	25	20	1000
No inventories of work in process at the beginning of the month existed. The materials requisitioned is equal to the total inventory after purchase.
The material price variance is assumed to be realized at the time of purchase

Required	Answers
Material purchase price variance	-5,460.00 F
material mic variance	66.53 U
material yield variance	1,385.74 U
factory overhead spending variance	-1,464.29 F
factory overhead efficieny variance	1,007.14 U
factory overhead production volume variance	-2,297.14 F