please help with all 3 questions

Question 15 (Mandatory) (15 points) Manatee Corp. has developed standard costs based on a predicted operating level of 352.000 units of production, which is 80% of capacity. Variable overhead is $281,600 at this level of activity, or $0.80 per unit. Fixed overhead is $440,000. The standard costs per unit are: Direet materials (0.5 lbs. silb) S0.50 per unit Direot labor (I hour @ $6 hour$6.00 per unit Overhend (1 hour@ $2.05 hour) $2.05 per unit Manatee actually produced 330,000 units at 75% of capacity and actual costs for the period were: Direct materials (162.000 tbs.) Direct labor (329,500 hours) Fixed overhead Variable overhead $2.042.900 S 262,00 Calculate the following variances and indicate whether each variance is favorable or unfavorable (1) Direct labor efficiency variance: (2) Direct materials price variance: (3) Controllable overhead variance: EXTRA CREDIT