Please do all questions especially number three with all the charts! Thank you!

Flexible Budget, Standard Cost Variances, T-Accounts Ingles Company manufactures external hard drives. At the beginning of the period, the following plans for production and costs were revealed: Units to be produced and sold 25,000 Standard cost per unit: Direct materials $ 10 Direct labor B Variable overhead 4 Fixed overhead 3 Total unit cost $ 25 During the year, 24,800 units were produced and sold. The following actual costs were incurred: Direct materials $263,872 Direct labor 204,352 Variable overhead 107,340 Fixed overhead 73,906 There were no beginning or ending inventories of direct materials. The direct materials price variance was 9,772 unfavorable. In producing the 24,800 units, a tatal of 12,772 hours were worked, 3 percent more hours than the standard allowed for the actual output. Overhead costs are applied to production using direct labor hours. Required: Instructions for parts 1 and 2: If a variance is zero, enter "O" and select "Not applicable from the drop down box. 1. Prepare a performance report comparing expected costs to actual costs. Cost Items Direct materials Direct labor Variable overhead Fixed overhead Ingles Company Performance Report Actual Casts Budgeted Costs Variance Direction 263,8 $ 248,0 $ 15,87 Unfavorable 204,3 198,4 5,952 Unfavorable - 107,3 99,20 8,110 Unfavorable - 73,90 75,00 1,092 Favorable - 31,02 Unfavorable 649,4 $ 620,6 2. Determine the following. If a variance amount is zero, enter 'o' and select "Not applicable from the drop-down list. a. Direct materials usage variance $ 6,100 Favorables b. Direct labor rate variance $ o Not applicab o Not applicab c. Direct labor usage variance $5,952 Unfavorabl d. Fixed overhead spending and volume variances Spending $1 variance Volume $1 variance e. Variable overhead spending and efficiency variances Variable overhead spending variance Variable overhead efficiency variance 3. Use T-accounts to show the flow of costs through the system. In showing the flow, you do not need to show detailed overhead variances. Show only the over- and underapplied variances for fixed and variable overhead. Record the following transactions in the T-accounts: If an amount is zero, enter "0". (a) purchase of materials, (b) issuance of materials into production, (c) incurrence of direct labor cost, (d) application of variable overhead cost to production, (e) application af fixed overhead cost to production, (f) transfer of finished goods to finished goods inventory, () sale of goods sele on you (h) closure of Direct Materials Price Variance account, ( (0) closure of Direct Materials Usage Variance account, 1 6) closure of Direct Labor Efficiency Variance account, (k) closure of Variable Overhead Control account, and (1) dosure of Fixed Overhead Control account. Enter these transactions in the T-accounts in the same arder that they are presented here. Materials Work in Process Work In Process Finished Goods Direct Materials Price Variance Direct Materials Usage Variance Accounts Payable Wages Payable Direct Labor Rate Variance Direct Labor Efficiency Variance Variable Overhead Control Fixed Overhead Control Cost of Goods Sold