Word problems get me every time.

A company maintains a warehouse that stocks items carried by clients. When the client receives an order from a customer, the order is forwarded to the manufacturing company, which pulls it from storage, packs it and ships it to the customer. The company uses a predetermined variable overhead rate based on direct labor-hours. In the most recent month 120,000 items were shipped to customers using 2,300 direct labor-hours. The company incurred a total of $7,360 in variable overhead costs. Based on the company's standards, 0.02 direct labor - hours are required to fulfill an order for one item and the variable overhead rate is $3.25 per direct labor- hours.

By standards what variable overhead cost should have been incurred to fill the orders for the 120,000 items and how much would it differ from the actual variable overhead cost?

What is the difference computed in requirement 1 into a variable overhead rate variance and a variable overhead efficiency variance?

Also.......

What are the variances for July for materials price and quantity variances and labor rate and efficiency variances and what could cause these variances?

A toy manufacturer produced a toy call Mae the standard cost card to control cost is:

Direct materials 6 microns per toy at $.50 per micron

Direct labor 1.3 hours per toy at $8 per hour

In July, the company produced 3,000 Mae toys and production data for the month is

Direct Materials 25,000 microns were purchased at a cost of $.48 per micron 5,000 of these microns were still in inventory at the end of the month

Direct Labor 4,000 direct labor-hours were worked at a cost of $36,000