Masik, Incorporated is analyzing its most current direct materials results against the budget.

Here is the standard cost information:

Actual cost information is below:

Required:

Fill in the cells below with required data for variance calculations and favorability.

Hint: Use the $\frac{?}{\text{A}\text{B}\text{S}}()$ function to calculate amounts and use an $IF()$ condition to determine the favorability of the variances.