Make the calculation in excel and aslo show the formula and answer all the pasrt properly $3.$ Appeodix C shows the relationship among all the variances to be calculated. To munimize rounding cror, we suggest you perform the following calculations to two $(2)$ decimal places.

PArt $1$ Using Appendices A and B$,$ calculate the flexible budget and sales volume vanances.

Part $2$Show the break$-$down of the flexible budget variance by calculating the scling price, variable cost and fixed cost vanances.

Part $3$Decompose the sales volume variance by calculating the sales mix and sales quantity

sarances.

Part $4$ Decompose the sales quantity vanance by calculating the market share and market size vanances. Note that the market share and market size variances can only be calculated for consignment sales, and wil not sum to the sales quantity variance. The difference will be an "other" variance. Explain what it represents.Appendix A: GDE Contribution margin statements

Appendix B: GDE's Competitors profiles in $2012$