Excel help: Please tell me the cell and the function.

Flandro Company uses a standard cost system and sets its predetermined overhead rate on the basis of direct labor-hours. The following data are taken from the companys planning budget for the current year: Denominator activity (direct labor-hours) 5,000 Variable manufacturing overhead cost $25,000 Fixed manufacturing overhead cost $59,000 The standard cost card for the companys only product is given below: Inputs (1) Standard Quantity or Hours (2) Standard Price or Rate Standard Cost (1) (2) Direct materials 3 yards $4.40 per yard $ 13.20 Direct labor 1 hour $12 per hour 12.00 Manufacturing overhead 1 hour $16.80 per hour 16.80 Total standard cost per unit $42.00 During the year, the company produced 6,000 units of product and incurred the following actual results: Materials purchased, 24,000 yards at $4.80 per yard $115,200 Materials used in production (in yards) 18,500 Direct labor cost incurred, 5,800 hours at $13 per hour $75,400 Variable manufacturing overhead cost incurred $29,580 Fixed manufacturing overhead cost incurred $60,400 Required: Create a new standard cost card that separates the variable manufacturing overhead per unit and the fixed manufacturing overhead per unit. Compute the materials price and quantity variances. Also, compute the labor rate and efficiency variances. Compute the variable overhead rate and efficiency variances. Also, compute the fixed overhead budget and volume variances. What effect, if any, does the choice of a denominator activity level have on unit standard costs? Is the volume variance a controllable variance from a spending point of view? Explain.

PROBLEM 10A-11 Comprehensive Standard Cost Variances LO10-1, LO10-2 , LO10-3, LO10-4 L 0% Flandro Company uses a standard cost system and sets its predetermined overhead rate on the basis of direct labor hours. The following data are taken from the company's planning budget for the current year: Denominator activity (direct labor-hours) 5,000 Variable manufacturing overhead cost $25,000 Fixed manufacturing overhead cost $59,000 The standard cost card for the company's only product is given below Standard Quantity or Hours StandardStandard Price or Rate $4.40 per yard Cost Inputs Direct materials Direct labor 3 yards 1 hour $13.20 $12 per hour 12 12.00 Manufacturing overhead 1 hour $16.80 per hour16.8 Total standard cost per unit $42.00 During the year, the company produced 6,000 units of product and incurred the following actual results Materials purchased, 24,000 yards at $4.80 per yard Materials used in production (in yards) Direct labor cost incurred, 5,800 hours at $13 per hour Variable manufacturing overhead cost incurred Fixed manufacturing overhead cost incurred $115,200 18,500 $75,400 $29,580 $60,400 Required 1. Create a new standard cost card that separates the variable manufacturing overhead per unit and the fixed manufacturing overhead per unit. 2. Compute the materials price and quantity variances. Also, compute the labor rate and efficiency variances 3. Compute the variable overhead rate and efficiency variances. Also, compute the fixed overhead budget and volume variances What effect, if any, does the choice of a denominator activity level have on unit standard costs? Is the volume variance a controllable variance from a spending point of view? Explain Problem 10A-11 (10 points) Input Data Budgeted data for Flandro Company for the current year is as follows Denominator activity (direct labor-hours) Variable manufacturing overhead Fixed manufacturing overhead 5,000 $25,000 $ 59,000 The current standard cost for Flandro is shown below Description Quantity Price Total Direct materials (yards) Direct labor hours MOH (140% of direct labor cost) 3 4.4013.20 $ 12.00 2.00 16.80 $ 16.80 $42.00 Standard cost per unit Actual production during the year was 6,000 units and they incurred the following costs Description Quantity Price Total Number of actual units produced Materials purchased (yards) Materials used in production (in yards) Direct labor cost incurred (hours) Actual variable manufacturing overhead cost Actual fixed manufacturing overhead 6,000 24,000 $ 4.80 $ 115,200 18,500 5,800 13.00$ 75,400 $29,580 $60,400 Required 1 Redo the standard cost card using direct labor hours for the predetermined rate based on the denominator activity level of 5,000 direct labor hours Description Quantity Price Total Direct materials (yards) Direct labor hours Variable manufacturing overhead Fixed manufacturing overhead Required 1 Redo the standard cost card using direct labor hours for the predetermined rate based on the denominator activity level of 5,000 direct labor hours. Description Quatity Price Total Direct materials (yards) Direct labor hours The VOH PRICE is based on the budgeted cost relative to the budgeted activity The FOH PRICE is based on the budgeted cost relative to the budgeted activity Note in splitting MOH between VMOH and FMOH your total standard cost per unit Fixed manufacturing overhead Standard cost per unit should not change from the $42 shown in cell E17 above 2 Prepare the materials and labor variances for the year Total Calculation of materials costs Actual quantity of DM purchased at actual unit price Actual quantity of DM purchased at standard unit price Actual quantity of DM used at standard price Standard quantity of DM allowed for output at standard unit price Calculation of materials variances: Unfavorable (Favorable) Price variance Quantity variance Totals materials variance Total Calculation of labor costs: Actual hours of labor at actual rate Actual hours of labor at standard rate Standard quantity of DL allowed for output at standard unit price Calculation of labor variances Unfavorable (Favorable) Rate variance Efficiency variance Total labor variance 3 Prepare the variable and fixed overhead variance for the year Calculation of variable overhead costs: Actual variable overhead Actual hours of labor at standard rate Standard quantity of DL allowed for output at standard unit price Total Calculation of variable overhead variances: Unfavorable Favorable) Rate variance Efficiency variance Total variable overhead variance Calculation of fixed overhead costs: Actual fixed overhead Budgeted fixed overhead Fixed overhead cost applied to work-in-process (FPOHR x SH) Total Calculation of fixed overhead variances Unfavorable Favorable) Budget variance Volume variance Total fixed overhead varian ce 4 Please explain the fixed overhead volume variance. State your response below