In some primary school there were $94$ students in $7$th grade. Some students are involved in extracurricular activities: spanish and german language and sports. Spanish language studies $40$ students outside school program, german $27$ students and $60$ students do sports. Out of the students doing sports, $24$ of them also goes to spanish language. $10$ students who study spanish also study german. $12$ students who study german also do sports. Only $4$ students go to all three activities. How many of them does only one of the activities, and how much of them do not go to any activity?
1. **Define the sets and their intersections:**
   - Let \( S \) be the set of students studying Spanish.
   - Let \( G \) be the set of students studying German.
   - Let \( P \) be the set of students doing sports.
   - Given:
     \[
     |S| = 40, \quad |G| = 27, \quad |P| = 60
     \]
     \[
     |S \cap P| = 24, \quad |S \cap G| = 10, \quad |G \cap P| = 12, \quad |S \cap G \cap P| = 4
     \]

2. **Apply the inclusion-exclusion principle to find the number of students involved in at least one activity:**
   \[
   |S \cup G \cup P| = |S| + |G| + |P| - |S \cap P| - |S \cap G| - |G \cap P| + |S \cap G \cap P|
   \]
   Substituting the given values:
   \[
   |S \cup G \cup P| = 40 + 27 + 60 - 24 - 10 - 12 + 4 = 85
   \]

3. **Calculate the number of students not involved in any activity:**
   \[
   \text{Number of students not in any activity} = \text{Total students} - |S \cup G \cup P|
   \]
   \[
   = 94 - 85 = 9
   \]

4. **Determine the number of students involved in only one activity:**
   - Students only in Spanish:
     \[
     |S| - |S \cap G| - |S \cap P| + |S \cap G \cap P| = 40 - 10 - 24 + 4 = 10
     \]
   - Students only in German:
     \[
     |G| - |G \cap S| - |G \cap P| + |S \cap G \cap P| = 27 - 10 - 12 + 4 = 9
     \]
   - Students only in Sports:
     \[
     |P| - |P \cap S| - |P \cap G| + |S \cap G \cap P| = 60 - 24 - 12 + 4 = 28
     \]

5. **Sum the students involved in only one activity:**
   \[
   \text{Total students in only one activity} = 10 + 9 + 28 = 47
   \]

The final answer is \( \boxed{47} \) for students involved in only one activity and \( \boxed{9} \) for students not involved in any activity.