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I just need help on the right side of the chart Variance Analysis JayCo Ltd. makes two kinds of nylon blend string for their tennis

I just need help on the right side of the chart

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Variance Analysis JayCo Ltd. makes two kinds of nylon blend string for their tennis racquets. Nylon (the main ingredient) is purchased by the yard then blended with one of their two patented blends to make a Speed string and a Power string (both measured in packs). Jason is concerned about the cost of the string production and has asked you to do a variance analysis given the following information from last year: Actual Types of string (packs): IS 45,250 DL hours 556,800 Labor cost 198,450 VOH 145,400 yards used Speed 32,000 150,000 yards of nylon purchased 375,000 total cost of nylon 4,600 unused yards Beg. Inv. Standards Quantity DM 2 yards/pack Speed 0.5 Dlhr/pack Power Dlhr/pack VOH based on DLhrs Power 35,000 $ Price 2.40 per yard 13.50 per hr 13.50 per hr 4.50 per hr 0.5 yard per yard Material price variance AQ = 150,000 Yards AP = $ 2.50 per yard TC = $ 375,000 Materials price variance: $ 15,000 (Select from the dropdown-->) unfavorable Actual Quantity of Input @ Material quantity variance Standard Price SQ = SP = $ 360,000 TC = Materials quantity variance: $ 348,960 (Select from the dropdown-->) Labor rate variance Actual Labor Hours @ Standard DL Rate AH = 45,250 DL hours AR = $ 12.30 per DL hour TC = $ 556,800 Labor rate variance: | $ (54,075) (Select from the dropdown-->) favorable Labor efficiency variance SH = SR = TC = Labor efficiency variance: (Select from the dropdown-->) 610,875 VOH efficiency variance Actual Labor Hours @ Standard VOH Rate SH = VOH spending variance AH = 45,250 DL hours AR = $ 4.39 per DL hour TC = $ 198,450 VOH spending variance: $ (5,175) (Select from the dropdown-->) favorable 203,625 SR = TC = VOH efficiency variance: (Select from the dropdown-->)

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