Can you help me understand how each variance was calculated? Thank you.

Extra information needed for the question thank you

\begin{tabular}{|lr|} \hline Table 1: Budgeted Income Statement for Previous Fiscal Year & \\ \hline & \\ \hline Revenues - Advanced (Projected Sales =310,000 units) & $53,940,000 \\ \hline COGS - Advanced & \\ Direct Materials & $18,104,000 \\ \hline Direct Labor & $17,670,000 \\ \hline Budgeted MOH & $12,845,625 \\ \hline Gross Margin - Advanced & $5,320,375 \\ Revenues - Basic (Projected Sales =360,000 units) & $48,240,000 \\ \hline COGS - Basic & $12,132,000 \\ \hline Direct Materials & $20,520,000 \\ \hline Direct Labor & $8,775,000 \\ \hline Budgeted MOH & $6,813,000 \\ Pre-Tax Income & $460,000 \\ Tross Margin - Basic & $1,800,000 \\ \hline Sixed Administrative Costs & $550,000 \\ \hline Selling Costs & $7,279,775 \\ \hline Commissions (2 percent of revenues) & \\ \hline Salaries & $2,043,600 \\ \hline \end{tabular} Table 2: Standard Cost Card for Previous Fiscal Year \begin{tabular}{|lr|} \hline Table 1: Budgeted Income Statement for Previous Fiscal Year & \\ \hline & \\ \hline Revenues - Advanced (Projected Sales =310,000 units) & $53,940,000 \\ \hline COGS - Advanced & \\ Direct Materials & $18,104,000 \\ \hline Direct Labor & $17,670,000 \\ \hline Budgeted MOH & $12,845,625 \\ \hline Gross Margin - Advanced & $5,320,375 \\ Revenues - Basic (Projected Sales =360,000 units) & $48,240,000 \\ \hline COGS - Basic & $12,132,000 \\ \hline Direct Materials & $20,520,000 \\ \hline Direct Labor & $8,775,000 \\ \hline Budgeted MOH & $6,813,000 \\ Pre-Tax Income & $460,000 \\ Tross Margin - Basic & $1,800,000 \\ \hline Sixed Administrative Costs & $550,000 \\ \hline Selling Costs & $7,279,775 \\ \hline Commissions (2 percent of revenues) & \\ \hline Salaries & $2,043,600 \\ \hline \end{tabular} Table 2: Standard Cost Card for Previous Fiscal Year