Direct Materials Variance		Filler		Liner		Total
	Price variance:
	Actual price		$ 0.90		$ 6.75
	Standard price		1.00		6.50
	Variance
	Actual quantity		24,800		56,500
	Direct materials price variance(favorable) unfavorable
	Quantity variance:
	Actual quantity used (lbs.)		24,800		56,500
	Standard quantity used (lbs.)
	Variance (lbs.)
	Standard price
	Direct materials quantity variance(favorable) unfavorable
	Total direct materials cost variance(favorable) unfavorable
	Total direct materials cost variance:
	Actual cost		$ 22,320		$ 381,375
	Standard cost
	Total direct materials cost variance(favorable) unfavorable
	Supporting calculations:
	Standard quantity used of filler:		Womens		Men's		Total
	Coats produced		3,200		4,900
	Standard amount per coat (lbs.)		2.20		3.50
	Total		7,040		17,150		24,190
	Standard quantity used of liner:
	Coats produced		3,200		4,900
	Standard amount per coat (yds.)		5.50		8.00
	Total		17,600		39,200		56,800
			Women's		Men's
	Direct Labor Variance		Coats		Coats		Total
	Rate variance:
	Actual rate		$ 12.70		$ 11.20
	Standard rate
	Variance
	Actual time		1,000		1,900
	Direct labor rate variance(favorable) unfavorable
	Time variance
	Actual tiime
	Standard time
	Variance
	Standard rate
	Direct labor time variance(favorable) unfavorable
	Total direct labor cost variance(favorable) unfavorable
	Total direct labor cost variance:
	Actual cost
	Standard cost
	Total direct labor cost variance(favorable) unfavorable

please help me fill this out and show math!

Filler Liner Standard labor time Standard Amount per Unit Women's Coats Men's Coats 2.2 lbs. 3.5 lbs. 5.5 yds. 8.0 yds. 0.30 hr. 0.40 hr. Standard Price per Unit $1.00 6.50 Women's Coats Men's Coats Planned production 3,000 units 5,000 units Standard labor rate $12.50 per hr. $11.00 per hr. Yukon Coat does not expect there to be any beginning or ending inventories of filler and lining material. At the end of the budget year, Yukon Coat experienced the follow- ing actual results: Women's Coats Men's Coats Actual production Filler Liner 3,200 Actual Price per Unit $0.90 per lb. 6.75 per yd. Actual Labor Rate $12.70 per hr. 11.20 per hr. 4,900 Actual Quantity Purchased and Used 24,800 56,500 Actual Labor Hours Used 1,000 1,900 Women's Coats Men's Coats The expected beginning inventory and desired ending inventory were realized. Instructions 1. Prepare the following variance analyses for each coat and total, based on the actual results and production levels at the end of the budget year: a. Direct materials price, quantity, and total variance. b. Direct labor rate, time, and total variance. 2. Why are the standard amounts in part (1) based on the actual production at the end of the year instead of the planned production at the beginning of the year