please help me solve #26 . thank you

Grout Enterprises uses a standard cost accounting system and applies variable manufacturing overhead at a rate of $12 per direct labor hour. The standard hours aliowed per unit of finished goods is 2 hours and Grout produced 10,500 units of finished goods during the year. The variable manufacturing overhead spending variance is $13,500 favorable and the variable manufacturing overhead rate variance is $5,100 favorable. What is the actual number of direct labor hours worked during the year? 20,300 hours 20,575 hours 21,700 hours 21,425 hours None of the above Cello Industries commenced operations in January and uses a standard cost accounting system. During the month of January, Cello purchased and used 32.000 pounds of raw materials at a cost of $2.80 per pound. The standard price is $3.00 per pound. Cello completed 15.500 units of finished goods during January and the standard quantity of raw materials per unit is 2.0 pounds. Which of the following journal entries properly records the purchase and use of raw materials in January? Choice A Choice B Choice C Choice D None of the above