Could someone provide me the if function formulas for cells F54, F57, F60, and F62?

10 Saved 49 Using formulas, compute the amount of the unit cost difference 50 that is traceable to each of the variances computed above. 51 52 Materials: 53 Quantity variance $1.65 U 54 Price variance $0.15 F $1.50 55 Labor: 56 Efficiency variance $1.80 F 57 Rate variance $2.000 0.20 58 Variable overhead: 59 Efficiency variance $0.70 F 60 Rate variance $0.05 U 0.65 61 62 Excess of actual over standard cost per unit $1.05 63 64 65 Sheet1 READY + 100% Attempt(s) 1/3 10 Saved 49 Using formulas, compute the amount of the unit cost difference 50 that is traceable to each of the variances computed above. 51 52 Materials: 53 Quantity variance $1.65 U 54 Price variance $0.15 F $1.50 55 Labor: 56 Efficiency variance $1.80 F 57 Rate variance $2.000 0.20 58 Variable overhead: 59 Efficiency variance $0.70 F 60 Rate variance $0.05 U 0.65 61 62 Excess of actual over standard cost per unit $1.05 63 64 65 Sheet1 READY + 100% Attempt(s) 1/3