PLEASE HELP ME SOLVE THIS. SHOW FORMULAS. How do you get the highlighted numbers?

Rouse Recliners manufactures leather recliners and uses flexible budgeting and a standard cost system. Rouse allocates overhead based on yards of direct materials. The company's performance report includes the following selecte (Click the icon to view the selected data.) X Read the requirements. Data table Requirement 1. Prepare a flexible budget based on the actual number of recliners sold. (R Static Budget Actual Results (1,000 recliners) (980 recliners) (1,000 recliners x $495 each) Sales $ 495,000 $ $ Rouse Recliners Flexible Budget Budget Amounts 485,100 52,800 per Unit 52,830 Actual Units (Recliners) 980 $ 495.00 $ Sales Revenue 91,000 (980 recliners x $195 each) Variable Manufacturing Costs: Direct Materials (6,000 yds @ $8.80 / yd.) (6,143 yds @ $8.60 / yd.) (10,000 DLH 59.10 Direct Labor DLHR) (9,600 DLHr $9.30 / DLHO) Variable Ovorhead (6,000 yds @ $5.00 / yd.) (6,143 yds. @ $6.40 / yd.) Fixed Manufacturing Costs: 485,100 89 280 52.80 30,000 Variable Manufacturing Costs: Direct Materials Direct Labor Variable Overhead Fixed Manufacturing Costs: Fixed Overhead Total Cost of Goods Sold 91.00 30.00 51,744 89,180 29,400 39 315 Fixed Overhead 60,000 62.000 60,000 233,800 Total Cost of Goods Sold 243,425 230,324 $ 241.675 261,200 $ Gross Profit $ 254,776 Gross Profit Requirement 2. Compute the cost varlance and the efficiency varlance for direct materials ficiency, fixed overhead cost, and volume variannes Round to the nearest allar