Please type out formulas for each yellow cell!

Thank you very much :)

B C D E F G H J M K L P 1 2 Standard Costs and Variances 4 The Tracey Company produces a karate robe. The company has established the following standards for the production ofone robe: 5 6 7 Direct material cost per robe 8 Direc labor cost per robe 9 Variable overhead cost per robe $18.20 $6.50 per yard 2.8 yards@ $3.60 $9.00 per hour 0,4 hours@ - $1.20 hours@ $3.00 per hour 0.4 10 11 During May, the company had the following actual results: 12 13 Actual number of robes produced 2,000 robes 14 15 Direct materials puchased and used 16 Direct labor costs 17 Variable overhead costs $6.00 per yard $36,000.00 6,000 vards@ - $7,600.00 $3,800.00 $10.00 per hour $5.00 per hour 760 hours@ hours@ 760 18 19 Required: 20 Compute the following variances, indicating whether the variance is Unfavorable (type in U) or Favorable 21 (type in F). Variances should be shown as a positive number so use-ABS() in your formulas for column D. 22 For example, the formula for cell D31 should be -ABS(E26-E27) 23 You may type in U or Fin column G. 24 25 DIRECT MATERIALS 26 Actual quantity@actual price (AQx AP) 27 Actual quantity @standard price (AQx SP) 28 Standard quantiy @standard price (SQx SP) 29 U/F 30 Variance 31 Direct Materials Price Variance 32 Direct Materials Quantity Variance 33 Direct Materials Spending Variance 34 A D J M 35 DIRECT LABOR 36 Actual hours@ actual rate (AH x AR) 37 Actual hours@ standard rate (AH x SR) 38 Standard hours@ standard rate (SH x SR) 39 U/F Variance 40 41 Direct Labor Rate Variance 42 Direct Labor Efficiency Variance 43 Direct Labor Spending Variance 44 45 46 VARIABLE OVERHEAD 47 Actual hours@ actual rate (AH x AR) 48 Actual hours @ standard rate (AH x SR) 49 Standard hours@ standard rate (SH x SR) 50 U/F 51 Variance 52 Variable Overhead Rate Variance 53 Variable Overhead Efficiency Vari ance 54 Variable Overhead Spending Variance 55 56 57 58 59 60 61 62 S2