can someone please help me with the variances tab

https://1drv.ms/x/s!Arc3QSWRjyqVgRHLlVJm_AIQMk6b?e=bVnZRe

Milestone One - Variable and Fixed Costs CoHars Item Variable Cost/Item Item Fixed Costs High-tensile strength nylon webbing S 4.00 Collar maker's salary {monthly} S 2,?7333 Polyesterylon ribbons S 3.00 Depreciation on sewing machines S 55.00 Buckles made of cast hardware S 2.00 Rent S 250.00 Price tags S 0.10 Utilities and insurance S 200.00 Scissors, thread, and cording S 400.00 Loan payment S 183.33 Salary to self S 166.67 Total Variable Costs per Collar S 9.10 Total Fixed Costs 5 4,028.33 Leashes Item Variable Cost/Item Item Fixed Costs Hightensile strength nylon webbing S 6.00 Leash maker's salary {monthly} S 2,560.00 Polyesterfnylon ribbons S 4.50 Depreciation on sewing machines S 55.00 Buckles made of cast hardware S 1.50 Rent S 250.00 Price tags S 0.10 Utilities and insurance S 200.00 Scissors, thread, and cording S 400.00 Loan payment S 183.33 Salary to self S 166.67 Total Variable Costs per Leash 5 12.10 Total Fixed Costs 5 3,815.00 Harnesses Item Variable Cost/Item Item Fixed Costs High-tensile strength nylon webbing S 6.00 Harness maker's salary S 2,720.00 Polyesterylon ribbons S 4.50 Depreciation on sewing machines S 55.00 Buckles made of cast hardware S 4.00 Rent S 250.00 Price tags S 0.10 Utilities and insurance S 200.00 Scissors, thread, and cording S 400.00 Loan S 183.33 Salary to self S 166.67 '2} Total Variable Costs per Harness 5 14.60 Total Fixed Costs 5 3,975.00 Direct Direct Item/Cost Material Labor Overhead Period Costs Fixed Variable Salary - Collar maker X X Salary - Leash maker X X Salary - Harness maker X X Salary - Receptionist X High-tensile strength nylon webbing X X Polyesterylon ribbons X X Buckles made of cast hardware X X Depreciation on sewing machines X X Rent X X Utilities and insurance X X Scissors, thread, and cording X X Price tags X X Office supplies X Other business equipment X Loan payment X X Salary to self X XMilestone Two - Contribution Margin Analysis COLLARS LEASHES HARNESSES Sales Price per Unit 5 24.00 5 26.00 5 30.00 Variable Cost per Unit 9.10 12.10 14.60 Contribution Margin S 14.90 S 13.90 S 15.40 Milestone Two - Break-Even Analysis COLLARS LEASHES HARNESSES Sales Price 24.00 26.00 S 30.00 Fixed Costs S 4,028 3,815 S 3,975 Contribution Margin S 14.90 S 13.90 S 15.40 Break-Even Units (round up) 271.00 275.00 259.00 Target Profit S 300.00 S 400.00 S 500.00 Break-Even Units (round up) 291.00 304.00 291.00 Target Profit 500.00 S 600.00 S 650.00 Break-Even Units (round up) 304.00 318.00 301.00Milestone Three - Statement of Cost of Goods Sold Beginning Work in Process Inventory S Direct Materials: Materials: Beginning 0 Add: Purchases for month of January S 20,000 Materials available for use 20,000 Deduct: Ending materials 4,000 Materials Used 16,000 Direct Labor 8,493 Overhead 3,765 Total Costs S 28,258 Deduct: Ending Work in Process Inventory 0 Cost of Goods Sold S 28,258Milestone Three - Income Statement Revenue: Collars 13,440 Leashes 11,960 Harnesses 13,200 Total Revenue: S 38,600 Cost of goods sold 28,258 Gross profit S 10,342 Expenses: General and administrative salaries S 1,950 Office supplies 200 Other business equipment 150 Total Expenses $ 2,300.00 Net Income/Loss S 8,042.00Milestone Three - Variance Analysis Data for Variance Analysis: Budgeted Budgeted Actual Actual (Standard) (Standard) Hours/Qty Rate Hours/Qty Rate Labor Materials Variances for Collar Sales Favorable/ Variance Unfavorable Direct Labor Time Variance (Actual Hours - Standard Hours) x Standard Rate Direct Labor Rate Variance (Actual Rate - Standard Rate) x Actual Hours S Direct Materials Quantity/Efficiency Variance (Actual Quantity - Standard Quantity) x Standard Price Direct Materials Price Variance (Actual Price - Standard Price) x Actual Quantity S