All answers must be entered as a formula.

21 Using formulas, compute the following. Input all numbers as positive amounts. Indicate whether the variances are F or U. Write if statements for variance cells F30 to F47. Use 22 cell references (formulas) for cells D53 - D60. Enter an F or U to indicate the correct variance in cells F54 to F62. \begin{tabular}{|l|l|} 23 & \\ 24 & \\ 25 & Standard Cost Variance Analysis - Direct Materials \end{tabular} Standard Quantity Allowed for Actual Output at Standard Price Actual Quantity of Input, at Standard Price Actual Quantity of Input, at Actual Price Materials quantity variance Materials price variance Standard Cost Variance Analysis - Direct Labor Standard Hours Allowed for Actual Output at Standard Rate Actual Hours of Input, at Standard Rate Actual Hours of Input, at Actual Rate Labor efficiency variance Labor rate variance 40 Standard Cost Variance Analysis - Variable Manufacturing Overhead Standard Hours Allowed for Actual Output at Standard Rate Actual Hours of Input, at Standard Rate Actual Hours of Input, at Actual Rate Variable overhead efficiency variance Variable overhead rate variance Using formulas, compute the amount of the unit cost difference that is traceable to each of the variances computed above. Materials: Quantity variance Price variance Labor: Efficiency variance Rate variance Variable overhead: Efficiency variance Rate variance Excess of actual over standard cost per unit