\begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|l|}{ Chapter 9: Applying Excel } \\ \hline \multirow{2}{*}{\multicolumn{5}{|c|}{ Data }} \\ \hline Exhibit 9-9: Standard Cost Card & & & & \\ \hline Inputs & Standard & Quantity & \multicolumn{2}{|c|}{ Standard Price } \\ \hline Direct materials & 30 & Tpounds & $4.00 & per pound \\ \hline Direct labor & 0.50 & hours & $2200 & per nour \\ \hline Variable manufacturing overhead & 0.50 & hours & $6.00 & per hour \\ \hline & & & & +2 \\ \hline \multicolumn{5}{|l|}{ Actual results } \\ \hline Actual output & 2,000 & units & & 1 \\ \hline \multirow[t]{2}{*}{ Actual variable manufacturing overnead cost } & $7,140 & & & \\ \hline & Actual Q & Luantity & \multicolumn{2}{|c|}{ Actual price } \\ \hline Actual direct materials cost & 6.500 & pounds & $3.80 & per pound \\ \hline Actual direct labor cost & 1.050 & hours & $2160 & per hour \\ \hline \multirow{2}{*}{\multicolumn{5}{|c|}{ Enter a formula into each of the cells marked with a ? below }} \\ \hline & & & & \\ \hline Main Example: Chapter 9 & & & & \\ \hline \multicolumn{5}{|l|}{ Exhibit 9-12: Standard Cost Variance Analysis Direct Materials } \\ \hline Actual Quantity of Input, at Actual Price & ? & pounds x & ? & per pound = \\ \hline Actual Quantity of input, at Standard Price & ? & pounds x & ? & per pound = \\ \hline Standard Quantity Allowed for the Actual Output, at Standard Price & ? & pounds x & ? & per pound = \\ \hline \multicolumn{5}{|l|}{ Direct materials variances } \\ \hline Materials price variance & ? & & & \\ \hline Materials quantity variance & ? & & & \\ \hline Materials spending vanance. & ? & & & \\ \hline \multirow{2}{*}{\multicolumn{5}{|c|}{ Exhibit 9-13: Standard Cost Variance Analysis-Direct Labor }} \\ \hline & & & & \\ \hline Actual Hours of Input, at Actual Rate & ? & hours x & ? & per hour = \\ \hline Actual Hours of input, at Standard Rate & ? & hours x & ? & per nour = \\ \hline Standard Hours Allowed for the Actual Output, at Standard Rate & ? & hours x & ? & per hour = \\ \hline \multicolumn{5}{|l|}{ Direct labor variances: } \\ \hline Labor rate variance & ? & & & \\ \hline Labor efficiency variance & ? & & & \\ \hline Labor spending variance & ? & & & \\ \hline \end{tabular}