Please give me the solution process and answer to each of the questions a$,$b$,$c$,$d$.$The answer I think is$,$

$($a$)\text{'}$s answer is "Favorable$201,600$& Unfavorable$240,000"$

Spending : AQ$*$AP$-$AQ$*$SP$=$$$1,478,000-8400$hrs$*$$$200=$F$201,600$

efficiency : AQ$*$SP$-$SQ$*$SP$=$$$1,680,000-(4,800$units$*1\mathrm{.}5$hrs$*$$$200)=$U$240,000$

$($b$)\text{'}$s answer is "Unfavorable$32,000$& Unfavorable$72,000"$

Spending : AQ$*$AP$-$Budgeted F$.$O$=$$$1,832,000-$$$1,800,000=$U$32,000$

Volume : Budgeted F$.$O$-$SQ$*$SP$=$$$1,800,000-(4,800$units$*1\mathrm{.}5$hrs$*$$$240)=$U$72,000$

If my answer is wrong, please explain the exact solution process.

Thank you!!