please show all work with formulas rhat can be put in excel. with how to calculate bolume change factor abe varaible excgnage factor including everytthujg else asked in question.

Problem 13 Given the following information, explyin the salary tariance. Costs in the department are eonsidered 50 percent variable. Problem *3 Given the following information, explain the salary variance. Costs in the department are considered 50 percent variable