*** Please help me with questions B and Below..** Thank you!

You have been given the following information about the production of Horatio Co., and are asked to provide the plant manager with information for a meeting with the vice president of operations Standard Cost Card $35.00 Direct materials (7 pounds at $5 per pound) Direct labor (0.9 hours at $9) 8.10 Variable overhead (0.9 hours at $4 per hour) 3.60 8.10 Fixed overhead (0.9 hours at $9 per hour) $54.80 The following is a variance report for the most recent period of operations. Variances Costs Total Standard Cost Price Quantity Direct materials $407,100 $6,015 F $9,680 U Direct labor 182,800 4,270 U 7,380 U