Can you show step by step through Excel or write down how to get the result

Benson Publications established the following standard price and costs for a hardcover picture book that the company produces. $ Standard price and variable costs Sales price Materials cost Labor cost Overhead cost Selling, general, and administrative costs Planned fixed costs Manufacturing overhead Selling, general, and administrative 36.30 8.90 4.20 5.40 7.00 $ 129,000 45,000 Assume that Benson actually produced and sold 37,000 books. The actual sales price and costs incurred follow: $ Actual price and variable costs Sales price Materials cost Labor cost Overhead cost Selling, general, and administrative costs Actual fixed costs Manufacturing overhead Selling, general, and administrative 35.30 9.10 4.10 5.45 6.80 $ 114,000 51,000 Required a. & b. Determine the flexible budget variances and also indicate the effect of each variance by selecting favorable (F) or unfavorable (U). (Select "None" if there is no effect (i.e., zero variance).) Answer is not complete. Flexible Budget Variances $ XU 2,649,200 Sales revenue Variable manufacturing costs Materials U Labor F Overhead U F Selling, general, and administrative costs Contribution margin U Fixed costs F Manufacturing overhead Selling, general, and administrative costs U Net income U