For example, in cell D21 enter the formula =D14". Notes: In the text, variances are always displayed as positive numbers. To accomplish this, you can use the ABS function in Excel For example, the formula in cell B25 would be *=ABS(F21-F22)" Cells C25 through C27. C34 through C36 and C43 through C45 already contain formulas to compute and display whether variances are Favorable or Unfavorable. Do not enter data or formulas into those cells you do, you will overwrite these formulas After entering formulas in all of the cells that contained question marks, verity that the amounts match the numbers in the example in the text. Check your worksheet by changing the direct materials standard quantity in cell B6 to 29 pounds, the direct labor standard quantity in cel B7 to 0.6 hours, and the variable manufacturing overhead in cell B8 to 0.6 hours. The materials spending variance should now be $1.500 U. the labor spending variance should now be 53.720 F. and the variable overhead spending variance should now be 560 F. If you do not get these answers, find the errors in your worksheet and correct them. For example, in cell D21 enter the formula =D14". Notes: In the text, variances are always displayed as positive numbers. To accomplish this, you can use the ABS function in Excel For example, the formula in cell B25 would be *=ABS(F21-F22)" Cells C25 through C27. C34 through C36 and C43 through C45 already contain formulas to compute and display whether variances are Favorable or Unfavorable. Do not enter data or formulas into those cells you do, you will overwrite these formulas After entering formulas in all of the cells that contained question marks, verity that the amounts match the numbers in the example in the text. Check your worksheet by changing the direct materials standard quantity in cell B6 to 29 pounds, the direct labor standard quantity in cel B7 to 0.6 hours, and the variable manufacturing overhead in cell B8 to 0.6 hours. The materials spending variance should now be $1.500 U. the labor spending variance should now be 53.720 F. and the variable overhead spending variance should now be 560 F. If you do not get these answers, find the errors in your worksheet and correct them