can you explain where each total is coming from? for instance, column C, what are you calculating to get the answers. I've seen some answers on here that just have numbers, but don't explain where they are getting them from.

Requirement 1. Prepare schedules of all variances. Begin by completing the analysis below to show the direct material variances. Label each variance as favorable (F) or unfavorable (U). - Materials purchased and used, 7,400 pounds - Direct-labor costs incurred, 18,000 hours, $284,400 - Variable-overhead costs incurred, $28,620 - Finished units produced, 2,000 - Actual materials cost, $4.91 per pound - Standard variable-overhead rate, $1.50 per direct-labor hour - Standard direct-labor cost, \$16 per hour - Standard materials cost, \$5 per pound - Standard pounds of material in a finished unit, 3 - Standard direct-labor hours per finished unit, 8 Requirement 1. Prepare schedules of all variances. Begin by completing the analysis below to show the direct material variances. Label each variance as favorable (F) or unfavorable (U). - Materials purchased and used, 7,400 pounds - Direct-labor costs incurred, 18,000 hours, $284,400 - Variable-overhead costs incurred, $28,620 - Finished units produced, 2,000 - Actual materials cost, $4.91 per pound - Standard variable-overhead rate, $1.50 per direct-labor hour - Standard direct-labor cost, \$16 per hour - Standard materials cost, \$5 per pound - Standard pounds of material in a finished unit, 3 - Standard direct-labor hours per finished unit, 8