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Cost Accounting - Flexible budget

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Would you please help me to solve these 3 questions regarding the problem attached:

1. The standard number of machine hours allowed to produce one unit of product
2. The standard direct-labor cost for each unit produced
3. The variable-overhead efficiency variance (our textbook gives this result: $10,100 Unfavorable) I have some difficulties for finding this result.

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Solution Summary

This solution calculates the standard number of machine hours required per unit product, standard direct-labor cost, and the variable-overhead efficiency variance. All workings are shown with brief explanations.

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(1) We know that we have 6,200 units produced after 32,000 hours of work in 2006. Therefore the standard number of machine hours allowed to produce one unit of product is 32,000/6,200 = ...

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