How do I figure out the colored formulas?

Numbers File Edit Insert Table Organize Format Arrange View Share Window Help Q 8 * Fri Jun 11 10:04 PM 20211_ACG2071_Module 8 DIRVAR NEW LISTS (4) 125% T Add Category Insert Table Chart Text Shape Media Comment Collaborate Format Organize View Zoom DIRVAR Current ORIGINAL Sheet Screen Shot PM 2021-05...1.29 PM O Excel formulas must be used. Please be sure to submit your file as an Excel file. Any submissions n .numbers format will receive a 0. Sheet Name DIRVAR DIRVAR Student Name => Section Number => Screen Shot A C D E Background PM 2021-05...0.32 AM 12 6 Data Section: 13 7 14 8 Materials price variance input 9 Actual cost of material per pound (ounce, etc.) $15.90 Duplicate Sheet 15 16 Standard cost of mat. per pound (ounce, etc.) $16.00 Delete Sheet Screen Shot 17 11 PM 2021-05...5.48 PM 18 12 Materials quantity variance input 19 13 Actual quantity of materials used 39,500 38,000 20 14 Standard quantity of mat. used for actual output 21 15 22 16 Labor rate variance input 23 17 Actual cost of labor per hour $8.05 Screen Shot $8.00 24 18 Standard cost of labor per hour PM 2021-05...2.29 PM 25 19 26 20 Labor efficiency variance input 27 21 Actual quantity of hours incurred 44,000 28 22 Standard quantity of hours for actual output 45,600 29 23 30 24 . Screen Shot 31 25 Answer Section: Indicate PM 2021-05...7.33 PM 32 26 F or U only 33 27 SELECT ONE 34 28 Material price variance FORMULA1 35 29 Material quantity variance FORMULA2 SELECT ONE 36 30 37 31 Total materials variance FORMULA3 SELECT ONE Screen Shot 38 32 PM 2021-05...7.38 PM 39 33 Labor rate variance FORMULA4 SELECT ONE 40 34 Labor efficiency variance FORMULA5 SELECT ONE 41 35 42 36 Total labor variance FORMULA6 SELECT ONE 43 37 44 38 Total materials and labor variances FORMULA7 Screen Shot 39 45 PM 2021-05...8.45 PM 40 54,780 JUN 11 * tv