please provide answers in equation format. utilizing = and cells

A B D E F 17 Spending Flexible Volume Master 18 Variances Actual Costs Budget Variances Budget 19 Direct materials: $245,700 $24,300 $270,000 $10,000 $280,000 20 Direct labor: $129,938 ($8.438) $121,500 $4,500 $126,000 21 Variable overhead: $89,100 ($21,600) $67,500 $2,500 $70,000 22 23 24 Using the formulas provided, compute the following variances. 25 Write if statements to enter an F or U to indicate whether the variance is favorable or unfavorable. 26 27 Direct materials: Variance For U 28 Price Variance = AQ (SP-AP) $35.100 29 Quantity Variance = SP (SQ-AQ) 30 Total Spending Variance 31 Direct Labor 32 Rate Variance =AH (SR - AR) 33 Efficiency Variance SR* (SH - AH) 34 Total Spending Variance 35 Variable Overhead 36 Rate Variance AH (SR - AR) 37 Efficiency Variance = SR (SH - AH) 38 Total Spending Variance 39 F A B 2 Standard Unit Cost $20.00 9.00 5.00 D E 1 The standard cost card for a single unit of Robinson, Inc.'s products is shown below. 2 Standard Standard 3 Quantity Price/Rate 4 Direct materials: 2.5 yards @ $8.00 per yard 5 Direct labor 0.5 hours @ $18.00 per hour 6 Variable overhead (based on labor hours): 0.5 hours @ $10.00 per hour 7 8 Budgeted production for the month 14,000 units 9 Actual production for the month 13,500 units 10 11 Actual Costs incurred to Produce 13,500 units: 12 Direct Materials Purchased and Used 35,100 yards @ $7.00 per yard 13 Direct Labor Paid 7.425 hours $17.50 per hour 14 Variable Overhead Incurred 7.425 hours $12.00 per hour Total Actual Cost $245,700 $129.938 $89.100 15 17 Complete the following table comparing actual costs to the flexible budget and master budget. Use formulas for 16 the spending and volume variances so that variance will appear as a negative number if unfavorable and a positive number if favorable. Spending Flexible Volume Master Actual Costs Variances Budget Variances Budget 19 Direct materials: $245,700 $24,300 $270.000 $10.000 $280.000 20 Direct labor $129.938 (58438 $121.500 $4,500 5126.000 18