quick help on these two questions please!

In June the company's budgeted production was 5.400 units but the actual production was 5.500 units. The company used 24.150 pounds of the direct material and 2,490 direct labor-hours to produce this output. During the month, the company purchased 27,400 pounds of the direct material at a cost of $190,180. The actual ditect labor cost was $59,021 and the actual variable overhead cost was $14,091. The company applies variable overhead on the basis of direct labor-hours. The direct materiats purchases variance is computed when the materials are purchased. The variable overhead rate variance for June is: Multiple Choice $750F $849U $949F $750U Wollan Corporation has two operating divisions - on East Division and a West Division. The company's Logistics Department services both divisions. The variable costs of the Logistics Department are budgeted at $32 per shipment. The Logistics Department's fixed costs are budgeted at $352.800 for the year. The fixed costs of the Logistics Department are determined based on peakperiod demand. At the end of the year, actual Logistics Department variable costs totaled $259,407 and fixed costs totaled $359,000. The East Division had a total of 2,990 shipments and the West Division had a total of 4,800 shipments for the year. How much actual Logistics Department cost should not be allocated to the operating divisions at the end of the year? Mutiple Choice $0 510,127 $6,200 $16.327