can you please help with E10.27 Q1

0.27 -10.5 Direct material and direct labour variances: service firm Stephen Ltd is engaged in aerial spraying of vegetables, Operating costs are difficult to control, so standara costs and standard cost variances are reported. The following standards were developed for the "maxiprotect' spraying service. This is one of the company's major products. Direct material (insecticide) Direct labour Total Standard quantity 8 kilograms 2 hours Standard price or rate $3.50 per kilogram S40 per hour Standard cost $ 28,00 80.00 S108.00 During May. Stephen purchased 160 000 kilograms of insecticide at a total cost of $608 000. The total wages for May were $10000.40 per cent of which was direct labour cost of the maxiprotect sprays, Stephen completed 40 maxiprotect sprays during May, using 400 kilograms of insecticide and 90 direct labour hours. Required: 1. Construct an Excel spreadsheet to calculate the following variances for May, and indicate whether each is favourable or unfavourable: (a) direct material price variance (b) direct material quantity variance (c) direct labour rate variance (d) direct labour efficiency variance