Help me fill out the last picture. Also can you explain the computations done to arrive at the numbers written in pencil. Thanks

If standard unit costs for single product based on 80% operating capacity of 40,000 units. Direct materials (5# @ $4 per #) $20 Direct labor (2 hrs @ 8.75 per hr) $17.50 Factory overhead: variable (2 hrs @ $3 per hr) $6 Factory overhead: fixed (2 hrs @ $7 per hr) $14 Total standard cost $57.50 Complete the following flexible budget information: Operating Levels 60% 70% 30,000 35,000 100.000 70,000 80% 40,000 80,000 Production in units Standard direct labor hours Budgeted overhead Variable factory overhead units of production X2 X3 Fixed factory overhead 180,000 210,00 S600 s $240,000 $560,000 During the current year, the company operated at 60% capacity and produced 30,000 units of product. Actual costs incurred during the year were: Direct materials (150,350# @ $4.10 per #) Direct labor (59,800 hrs @ $8.70 per hr) Variable factory overhead costs Fixed factory overhead costs Total actual costs $ 616,435 520,260 192,000 552,000 $ 1,880,695 formula # of units # of pounds Direct Materials Price and Quantity Variances Actual Cost Standard Cost AQ x AP AQ x SP SQ x SP Price Variance $0 Quantity Variance $0 Total Direct Materials Variance $0 # of units # of hours Direct Labor Rate and Efficiency Variances Actual Cost Standard Cost AH XAR AH X SR SH X SR Efficiency Variance Rate Variance $0 $0 Total Direct Labor Variance $0