Here are the pictures that I really need help on. Please explain this for me. Thanks!

"Labor cost per hour rate, budget to comment extensively"

Labor ons Sales Adjusted Basis(1) - View Help Review Data AutoSave OFF Formulas Genera Draw Page Layout Insert & Wrap Text Home File ' ' 11 $ % Calibri Merge & Center a A- Num BIU X Cut - I format Pointer Clipboard Alignment Font X 10 G H F E Fc D B Forecast 1 In ta In order to figure out whether the manager is forecasting to spend too much or not enough in his labor forecast, please calculate the labor cost variance to budget on a sales la Sp Spa Department 7 8 9 Forecast for: Month of January Budget Forecast Sales $ 495,000 $ 500,000 10 11 12 13 14 Labor $ 128,205 25.9% S 130,500 26.1% Hov 16 How much was he forecasting to spend over or 17 under hudset? 19 20 21 22 If the manager keeps this forecast, will he spend too much? 23 to s hud: YES / NO 24 If you think he planning on spending too much on labor, why and by how much Didt 20 If yo 21 you think he could have forecast to spend more on labor, why and by how mu 2 Labor Forecasts for the Month If you Type here to search o General Insert Delete Format Sort Find & Filter Select Clear Conditional Format as Cell Formatting Table Styles Center $ % 48.00 Editing Cells S Number Styles Q P R S O M N 1 JK Forecast 2 In order to figure out whether the manager is forecasting to spend too much or not enough in his labor forecast, please calculate the labor cost variance to budget on a sales adjusted basis and answer Spa Department Forecast for: Month of January Budget Forecast Sales $ 525,000 $500,000 Labor $ 139,125 26.5% $130,500 26.1% How much was he forecasting to spend over or under hudget? Did the manager spend too much in labor Cost? YES / NO If you think he planning on spending too much on labor, why and by how much? If you think he could have forecast to spend more on labor, why and by how much