Chapter 9. Need help with the grey-shaded areas, please include formulas.

\begin{tabular}{|c|c|c|c|c|} \hline & \multicolumn{2}{|c|}{ Standard Data } & \multicolumn{2}{|c|}{ Actual Data } \\ \hline Company Data & \begin{tabular}{c} Variable \\ (Per Unit) \end{tabular} & \begin{tabular}{c} Fixed \\ Portion \end{tabular} & \begin{tabular}{c} Variable \\ (Per Unit) \end{tabular} & Fixed Portion \\ \hline Units Sold & 18,000 & & 17,800 & \\ \hline Sales Price & 4.50 & & 4.75 & \\ \hline Raw Materials & 2.40 & & 2.50 & \\ \hline Wages & 0.30 & 5,200 & 0.32 & 5,400 \\ \hline Utilities & 0.05 & 2,400 & 0.04 & 2,300 \\ \hline Facility Rent & & 4,300 & & 4,350 \\ \hline Insurance & & 2,300 & & 2,369 \\ \hline Miscellaneous & 0.10 & & 0.08 & \\ \hline & & & & \\ \hline & & & & \\ \hline \end{tabular} 1 Create a Static Budget 2 Create a Flexible Budget 3 Calculate Volume (Activity) Variances 4 Calculate Flexible Budget Variances Use the ABS function in Excel to get rid of the sign! Operating Income Dollars For UF Activity Variance Flexible Budget Variance Total Variance