Where there are red marks are where there should be calculations such as (+,-, divide, multiply). I would like an explanation on those formulas!

The chapter is flexiable budgeting and variance analysis

Thanks so much!

1. a. Direct Materiala Varlesce. Aller uner Toket Proe valance: Actual prise Standand pice Variance Actual quantily Diect molecta's price vanance-(favoeable) unfavomble \begin{tabular}{|rr|} \hline 5 & 1.90 \\ \hline & 2.00 \\ \hline 5 & (0.10) \\ \hline & 46.000 \\ \hline 5 & (4,800) \\ \hline \end{tabular} \begin{tabular}{|rr|} \hline 5 & 8,20 \\ \hline & 8.00 \\ \hline 5 & 0.20 \\ \hline & 85,100 \\ \hline 5 & 17,020 \\ \hline \end{tabular} 512,220 Quantity variances: Actual quantiy used (os) Standard quantly used (os:) Variance (pos) Standard prico Diect materials quanify variance-(lavomble) unfavotable \begin{tabular}{|c|c|} \hline & 48,000 \\ \hline & 47,760 \\ \hline & 240 \\ \hline & 5200 \\ \hline 5 & 480 \\ \hline \end{tabular} \begin{tabular}{|r|} \hline 85,100 \\ \hline 85,320 \\ \hline(220) \\ \hline 58,00 \\ \hline 5.(0,760) \\ \hline \end{tabular} Total diect materials cost vatience - (lawerable) unfavorabla Total divect matedals coat variance: Aclual cont Standard cost Total direct materals eost variance - (thvorable) unfavorebin \begin{tabular}{|cc|} \hline 5 & 91,200 \\ \hline & 95,520 \\ \hline 5 & (4,320) \\ \hline \hline \end{tabular} \begin{tabular}{|lr|} \hline 5 & 697,620 \\ \hline & 682,560 \\ \hline 5 & 15,260 \\ \hline \end{tabular} Supporting calculetions: Standert quantiy used of flot: Coats producod Standard amount pet ooat (pbs) Total Ments. Total 5tandard quantly ueed of lhec: Coats preduced standard amount per coat (yds.) Total Women's b. \begin{tabular}{|c|c|c|} \hline Oirest ulkor Variance. & \multicolumn{2}{|c|}{\begin{tabular}{l} Women's \\ Coats \end{tabular}} \\ \hline \multicolumn{3}{|l|}{ Rate varance: } \\ \hline \multirow{4}{*}{\begin{tabular}{l} Actual rate \\ Standard rate \\ Variance \\ Actual time \end{tabular}} & 5 & 14.10 \\ \hline & & 14.00 \\ \hline & $ & 0.10 \\ \hline & & 1.825 \\ \hline \begin{tabular}{l} Actual time \\ Direct lebor cate vafance-(faworable) untavorable \end{tabular} & 5 & 18250 \\ \hline \end{tabular} 47,760 Time varlance Actual time Standard time Variance Standerd rate Derect laboe time variasce-favorabit) unfevorable Total direct laber cost variance-(favorable) unfaworable Total direct babor cost variance: Actual cost Standand cost Total direct labor cost variance-_favorablo) unfavorable \begin{tabular}{|r|} \hline 1,825 \\ \hline 1,760 \\ \hline 65 \\ \hline 514.00 \\ \hline 5910.00 \\ \hline \end{tabular} \begin{tabular}{|r|} \hline 2,800 \\ \hline 2,900) \\ \hline(100) \\ \hline 313.00 \\ \hline 5(1,300.00) \\ \hline \end{tabular} Total \begin{tabular}{|rr|} \hline 5 & 13.30 \\ \hline 5 & 13.00 \\ \hline 5 & 0.30 \\ \hline 5 & 240.00 \\ \hline \hline \end{tabular} \begin{tabular}{|cc|} \hline 5 & 1.02250 \\ \hline \end{tabular} 2. [Wey esaly anwher here] \begin{tabular}{|rr|} \hline 5 & 25,732,50 \\ \hline & 24,640,00 \\ \hline 5 & 1,09250 \\ \hline \hline \end{tabular}