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Cottonwood Hospital Cost Variances Problems

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I'm trying to work problem, but i must be missing a step in trying to solve the variance.

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https://brainmass.com/math/consumer-mathematics/cottonwood-hospital-cost-variances-problems-548061

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Solution Summary

The solution gives detailed steps on calculating rate variance and efficiency variance. All formula and calculations are shown and explained.

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Cottonwook Hospital, Topline Surf Boards, Helix Company, Vitalite Inc., Phototec Inc., Cravat Sales Company,
variances, cash budgeting, direct material, direct labor, variable manufacturing overhead.

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