please explain

BE10.8 - Using Excel to Calculate Direct Labor Variances PROBLEM Rob, the production manager, was pleased at the company's income statement results, even though actual sales volume came in below original projections. Information concerning the budgeted and actual amounts for direct labor are provided here. Actual direct labor cost Budgeted direct labor cost Actual direct labor hours used Actual units produced and sold Units below budget for sales volume Budgeted direct labor hours per unit Budgeted direct labor rate per hour J13 fx A B D E F G H L N P Student Work Area Required: Provide input into cells shaded in yellow in this template. Input the required mathematical formulas or functions with cell references to the Problem area or work area as indicated. Calculate the company's DL price and DL efficiency variances. 10 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 \begin{tabular}{rr} $ & 55,000 \\ $ & 63,000 \\ 2,500 \\ 1,200 \\ 200 \\ & 2 \\ & 22.50 \end{tabular} \begin{tabular}{|l|l|l|l} Actual & Price Variance & Unnamed & Efficiency Variance Flexible Budget \\ \hline$55,000 & & \end{tabular}