Indicate whether the variances are F or U. Write if statements for variance cells F30 to F47. Use cell \begin{tabular}{|l|l|} \hline 41 & Standard Cast Variance Analysis - Variable Manufacturing Overhead \\ \hline 42 & Standard Hours Allowed for Actual Output at Standard Rate \\ \hline 43 & Actual Hours of Input, at Standard Rate \\ \hline 44 & Actual Hours of input, at Actual Rate \\ \hline 45 & \\ \hline 46 & Variable overhead efficiency variance \\ \hline 47 & Variable overhead rate variance \\ \hline 48 & \\ \hline 49 & Using formulas, compute the amount of the unit cost difference \\ \hline 50 & that is traceable to each of the variances computed above. \\ 551 & \\ 52 & Materials: \\ 53 & Quantity variance \\ 54 & Price variance \\ \hline 55 & Labor: \\ 56 & Efficiency variance \\ 57 & Rate variance \\ 58 & Variable overhead: \\ 59 & Efficiency variance \\ \hline 60 & Rate variance \\ 61 & \\ 62 & Excess of actual over standard cost per unit \\ 63 & \\ \hline \end{tabular}