Please answer with what Cell/Row I need to type...

fx Tracey Excel A1 M A C E F G H K 1 Tracey Excel Name Flexible Budget 2 3 The Tracey Company produces a karate robe. For the month of May, the company had the following information for their flexible budget: 4 5 6 Actual number of robes produced robes 7 2,000 8 $6.50 per yard Direct material cost per robe 10 $18.20 yards@ 9 2.8 Direc labor cost per robe 12 $3.60 hours@ $9 per hour 11 0.4 Variable overhead cost per robe $1.20 hours@ $3 per hour 13 0.4 14 15 (1) Complete the flexible budget in column J below Required: Yellow cells must be a formula or cell reference. 16 17 (2)Complete the report below, indicating the spending variances and whether the variance is Unfavorable (type in U) or Favorable (type in F). Variances should be shown as a postive number so use the -ABS) in your formulas for column D. 21 18 19 20 You may type in U or F in column G. 23 22 Actual Spending Flexible 24 U/F Budget Results Variance 25 26 Direct materials $36,000.00 27 28 Direct labor $7,600.00 29 30 Variable overhead $3,800.00 31 32 33 34 35 36 Nm