PLEASE use excle to answer the question!

E23-8 The following direct materials and direct labor data pertain to the operations of Laurel Company for the month of August. Costs Actual labor rate $13 per hour 4,150 hours Actual materials price $128 per ton Quantities Actual hours incurred and used Actual quantity of materials purchased and used Standard hours used Standard quantity of materials used 1,220 tons 4,300 hours Standard labor rate Standard materials price $12.50 per hour $130 per ton 1,200 tons Instructions (a) Compute the total, price, and quantity variances for materials and labor. (b) Provide two possible explanations for each of the unfavorable variances calcu- lated above, and suggest where responsibility for the unfavorable result might be placed