i need requirement 2 pls with calculations

Always use cell references and formulas where appropriate to rect Instructions tab you will be marked wrong. Instructions tab you will be marked wrong. Prepare a fexble budget performance report, including the heading. Use the ABS function when calculating variances, and use the drop-down selecsons for F or U when describing the variances. Note: start with calculating the budget amounts, then calculate variances and choose appropriate descripsions of the variances. (For variances with a zero amount, make sure to include the result of "0" in the appropriate cell and leave the drop-down to idently the variance as either For U blank.) (Always use cell references and formulas where appropriate to receive full credit. If you copy.jpaste from the instructions tab you will be marked wrann I Requirement 2 Calculate the Static Budget Variance for operating income, and label it as a F (tavorable) or U (unfavorable) variance. (Always use cell reSerences and formulas where appropriate to receive full credit)