how do i put these in 3 columns showing the 2 alternatives side by side and have a variance column? Please show on excel. Thanks!

B28 B20-27 C B $32.00 $10.00 $4.50 $2.30 $1.20 $14.00 60000 $300,000 $210,000 A 1 Selling Price 2 Variable Expenses: 3 Direct Materials 4 Direct Labor 5 Variable Manufacturing Overhead 6 Variable Selling Expenses 7 Contribution Margin per unit 8 9 Normal Production 10 Fixed Manufacturing Overhead 11 Fixed Selling Expenses 12 Continue Plant 13 Total Sales 14 Variable Expenses: 15 Direct Materials 16 Direct Labor 17 Variable Manufacturing Overhead 18 Variable Selling Expenses 19 Total Variable Cost 20 Contribution Margin 21 Fixed Expenses: 22 Fixed Manufacturing Overhead 23 Fixed Selling Expenses 24 New Income (Loss) 25 Shutdown Plant 26 Total Sales $96,000 $30,000 $13,500 $6,900 $3,600 $54,000 $42,000 $50,000 $35,000 -$43,000 so C B $210,000 $96,000 $30,000 $13,500 $6,900 $3,600 $54,000 $42,000 A 11 Fixed Selling Expenses 12 Continue Plant 13 Total Sales 14 Variable Expenses: 15 Direct Materials 16 Direct Labor 17 Variable Manufacturing Overhead 18 Variable Selling Expenses 19 Total Variable Cost 20 Contribution Margin 21 Fixed Expenses: 22 Fixed Manufacturing Overhead 23 Fixed Selling Expenses 24 New Income (Loss) 25 Shutdown Plant 26 Total Sales 27 Variable Expenses 28 Contribution Margin 29 Fixed Expenses: 30 Fixed Manufacturing Overhead 31 Fixed Selling Expenses 32 Net Income (Loss) 33 34 Reduction in Loss if Plant Continued $50,000 $35,000 -$43,000 $0 $0 $0 $30,000 $28,000 $58,000 $15,000 35