My question is about the calculation and the formulas of each calculation of 8.variance Analysis. The first picture is the Case overview in yellow, i want the answer of picture 3, i asked this question for 3 times, so if you can't figure out the answer, please let me know which subject I should classify this problem into, thank you so much!!

(i don't know if the photos were clear, so i took several screenshots.)

The Silver Feather Restaurant is a 500 -seat restaurant and caberet venue in New York. The restaurant opens for dinner and a caberet show, 364 nights a year. The cabaret show is extremely popular with locals and visitors alike, and many tour companies bring bus-loads of guests to the dinner show. Tickets are usually purchased in advance, either online or from the 'box office' located at the front of the cabaret venue, and staffed throughout the day to facilitate 'walk-in' sales. Each week, the Silver Feather Restaurant sells out of tickets on Fridays and Saturdays, and approaches capacity on every other night except Monday. Recently, the Silver Feather Restaurant started opening for breakfast and lunch, in order to achieve a greater return on assets. The Silver Feather Restaurant also has a gift shop at the exit of the restaurant, where the Silver Feather Restaurant's merchandise is popular with the tour groups. The Silver Feather Restaurant attracts local diners throughout the year, but the out-of-town visitation drops off markedly in January, February and March. A new owner has just purchased the Silver Feather Restaurant, and they have no experience in managing tourism and hospitality operations. They have engaged you as a consultant to conduct various analyses, interpret results, and make recommendations. In this A2 Case Workbook, there are ten (10) worksheets: 1. Case Overview (this worksheet) 2. Ratio Analysis (for calculating ratios using Income Statement and Balance Sheet data) 3. Ratio Interpretation (for your written commentary on ratio analysis) 4. Budget Projection (for projecting a 2023 annual budget for one department) 5. Budget Interpretation (for your written commentary on the project budget) 6. Profit Impact Analysis (for evaluating the impact on overall profitability of closing one department temporarily) 7. Profit Impact Interpretation (for your written commentary on the profit impact of a department closure) 8. Variance Analysis (for calculating a flexible budget and associated variances) 9. Variance Interpretation (for your written commentary on the identified variances) 10. Reference List First, enter your names and ID numbers in the grey table to the right of this textbox (on this Case Overview worksheet). Then, complete the "calculation grids" in each of the analysis worksheets (i.e., worksheets \#2, \#4, #6 and #8 ). As demonstrated in workshops, use appropriate Excel formulas and functions to calculate ratios/cost allocations/variances. To assist with your calculations, create tables of input data where appropriateecessary. See the A2 Instructions and Marking Criteria document for further information about the impact of appropriate usage of Excel on overall marks for A2. Use the Budget and Actual results on the left to complete the Calculation Grid below. Ensure that you use the "Cell Styles" in Excel formatting to visually identifv whether variances are favourable (Rood) or unfavourable (bad), as per examples below. Event Planning Worksheet cimal tion The Silver Feather Restaurant is a 500 -seat restaurant and caberet venue in New York. The restaurant opens for dinner and a caberet show, 364 nights a year. The cabaret show is extremely popular with locals and visitors alike, and many tour companies bring bus-loads of guests to the dinner show. Tickets are usually purchased in advance, either online or from the 'box office' located at the front of the cabaret venue, and staffed throughout the day to facilitate 'walk-in' sales. Each week, the Silver Feather Restaurant sells out of tickets on Fridays and Saturdays, and approaches capacity on every other night except Monday. Recently, the Silver Feather Restaurant started opening for breakfast and lunch, in order to achieve a greater return on assets. The Silver Feather Restaurant also has a gift shop at the exit of the restaurant, where the Silver Feather Restaurant's merchandise is popular with the tour groups. The Silver Feather Restaurant attracts local diners throughout the year, but the out-of-town visitation drops off markedly in January, February and March. A new owner has just purchased the Silver Feather Restaurant, and they have no experience in managing tourism and hospitality operations. They have engaged you as a consultant to conduct various analyses, interpret results, and make recommendations. In this A2 Case Workbook, there are ten (10) worksheets: 1. Case Overview (this worksheet) 2. Ratio Analysis (for calculating ratios using Income Statement and Balance Sheet data) 3. Ratio Interpretation (for your written commentary on ratio analysis) 4. Budget Projection (for projecting a 2023 annual budget for one department) 5. Budget Interpretation (for your written commentary on the project budget) 6. Profit Impact Analysis (for evaluating the impact on overall profitability of closing one department temporarily) 7. Profit Impact Interpretation (for your written commentary on the profit impact of a department closure) 8. Variance Analysis (for calculating a flexible budget and associated variances) 9. Variance Interpretation (for your written commentary on the identified variances) 10. Reference List First, enter your names and ID numbers in the grey table to the right of this textbox (on this Case Overview worksheet). Then, complete the "calculation grids" in each of the analysis worksheets (i.e., worksheets \#2, \#4, #6 and #8 ). As demonstrated in workshops, use appropriate Excel formulas and functions to calculate ratios/cost allocations/variances. To assist with your calculations, create tables of input data where appropriateecessary. See the A2 Instructions and Marking Criteria document for further information about the impact of appropriate usage of Excel on overall marks for A2. Use the Budget and Actual results on the left to complete the Calculation Grid below. Ensure that you use the "Cell Styles" in Excel formatting to visually identifv whether variances are favourable (Rood) or unfavourable (bad), as per examples below. Event Planning Worksheet cimal tion