Compute the direct marerial, direct labor andvariable overheadvariances.

Complete the following table comparing atud costs to the flexible budget and master budget. Lise formulasfor the spending and volume variand

wariance will appear as a negative number if unfavorable and a positwe number if favorable.

Note: Use cell A$2$ to A$15$ from the glven Information to complete this question.

Using the formulas provided, compute the foll owing variances.

Write if satements to enter an For $U$ to indi oste whether the variance is favarable or unfovorable,

Wote: Use cell A$2$ to A$15$ from the gluen information to complete this question.

Difrect materlals:

Price Varianice $=AD**(SP-AP)$

Dutumitity $\frac{?}{?}$ arianice $=SP**(SD-AO)$

Toral Speriding'Variance

Direct Latior

$36$ Efficiency $\sqrt[\phantom{2}]{2}$ ariance $=S{R}^{**}(SH-AH)$

$37$ Total Spending Varianice

$33$ Variable Duerheas

$39$