question 1 I need the solution step by step

STANDARD VARIABLE COST CARD ONE UNIT 0F PRODUCT Direct materials: 20 square feet ' $5 per square foot $100.00 Direct labour: 4 hours ' $7 per hour 28.00 Variable overhead: 4 hours ' $4 per hour 16.00 Total standard variable cost per unit $144.00 The company records materials price variances at the time of purchase. The following activities relate to the month of April: Materials purchased (actual) 90,000 square feet at $5.10 per sq. foot Materials used (actual) 82,000 square feet Units produced (actual) 4,000 units Units budgeted 4,500 units (budgeted) Direct labour (actual) 15,000 hours at $7.25 per hour Variable overhead (actual) $59,000 @uired: a. Calculate the labour efficiency variance and indicate whether it is favorable or unfavorable. b. Calculate the variable overhead spending variance and indicate whether it is favorable or unfavorable. c. Calculate the variable overhead efficiency variance and indicate whether it is favorable or unfavorable