Please read the instruction carefully and under all question. pls make sure the pics are clear and all the answers comes into the pic not half. thanks

Tiger, Inc. budgeted the following overhead costs for the current year assuming operations at 80% of capacity, or 40,000 units: Total variable overhead Total fixed overhead Total overhead S240,000 560.000 $800,000 The standard cost per unit when operating at this same 80% capacity level is: Direct materials (5 lbs. @ $4/1b.) $20.00 Direct labor (2 hrs. @ $8.75 hr.) 17.50 Variable overhead (2 hrs. @ $3/hr.) 6.00 Fixed overhead (2 hrs. @ $7 hr.) 14.00 Total cost per unit S57.50 The actual production achieved in the current vear was 60% of capacity, or 30,000 units. The actual costs were Direct materials (150,350 lbs.) 5616,435 Direct labor (59,800 hrs.) 520,260 Variable overhead 192.000 Fixed overhead 552,000 Calculate the following variances and indicate whether each is favorable or unfavorable Direct materials Calculate the following variances and indicate whether each is favorable or unfavorable. Direct materials: Price variance Quantity variance Direct labor Rate variance Efficiency variance Variable overhead: Spending variance Efficiency variance Fixed overhead Spending variance Volume variance