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The manufacturing overhead is?

I am trying to find the accurate solution to this general accounting problem with appropriate explanations.

The actual cost of direct labor per hour is $29.75 and the standard cost of direct labor per hour is $31.20. The direct labor hours allowed per finished unit is 0.85 hours. During the current period, 7,500 units of finished goods were produced using 4,100 direct labor hours. How much is the direct labor rate variance?

Please provide the accurate answer to this general accounting problem using appropriate methods.

Mia Steel started the year with total assets of $325,000 and total liabilities of $174,000. During the year the business recorded $360,000 in revenues, $190,000 in expenses, and dividends of $99,000. Stockholders' equity at the end of the year was____.

General accounting question

Canyon Ridge Inc. has the following Contribution Margin Income Statement: Unit Selling Price: $520 • Total Sales: $3,120,000 • Variable Costs: $410 per unit • Total Variable Costs: $2,460,000 Fixed Costs: $540,000 Question: At this level of activity, what is Canyon Ridge Inc.'s operating leverage factor?