please help! it is two questions 2)&3)

2. Responsibility accounting - Direct labor Variances The following data relate to labor cost for production of 5,900 cellular telephones: Actual: 3,980 hrs. at $12.90 Standard: 3,920 hrs. at $13.10 a. Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. b. The employees may have been less-experienced or poorly trained, thereby resulting in - labor rate than planned. C. The lower level of experience or training may have resulted in efficient performance. Thus, the actual time required was ___ than standard 3. Standard Direct Materials Cost per Unit Crazy Delicious Inc. produces chocolate bars. The primary materials used in producing chocolate bars are cocoa, sugar, and milk. The standard costs for a batch of chocolate (3,800 bars) are as follows: Ingredient Quantity Price Cocoa 540 lbs. $0.30 per lb. Sugar 150 lbs. $0.60 per lb. 120 gal. $1.70 per gal. Determine the standard direct materials cost per bar of chocolate. If required, round to the nearest cent