Need help on how to find budget amounts per unit and how to use the ABS function for columns 2 and 4. I already have the problems solved but need further help on what formulas to put on columns 2 and 4.

A B D E F G H 1 J K L 1 Chapter 23 2 Using Excel 3 P23-35 Using Excel to prepare a flexible budget performance report 4 5 Pilchuck Company manufactures tote bags and has provided the following information for September 2018: 6 7 Actual Results Static Budget 8 Units 11,000 12,000 9 Sales Revenue 368,000 384,000 10 Variable Costs 183,000 198,000 11 Contribution Margin 185,000 186,000 12 Fixed Costs 76,000 77,184 13 Operating Income 109,000 108,816 14 15 Requirements 1. Prepare a flexible budget performance report, including the heading. Use the ABS function when calculating variances, and use the drop-down selections for For U when describing the 16 variances. 17 2. Calculate the Static Budget Variance for operating income, and label it as a F (favorable) or U (unfavorable) variance. 18 19 Excel Skills 20 1. ABS function (Absolute Value) to calculate the variances. 21 2. Data validation to select a F (favorable) or U (unfavorable) variance 22 3. Cell references - both absolute and relative 23 24 25 26 27 A B D E F G . 1 K L Pilchuck Company Flexibile Budget Performance Report For the Year Ended September 2018 4 5 6 7 8 Column 1 Column 3 Column 5 Column 4 Col (3) - Col (5) Budget Amounts Column 2 Col (1) - Col (3) Flexible Budget Variance Sales Volume Variance 9 per Unit Actual Results For U Flexible Budget For U Static Budget 10 Units 11,000.00 11 Sales Revenue 32.00 11,000.00 368,000.00 183,000.00 F U 16,000.00 1,500.00 352,000.00 181,500.00 32,000.00 16,500.00 12,000.00 384,000.00 198,000.00 12 Variable Costs 16.50 U F 13 Contribution Margin F 15,500.00 U 185,000.00 76,000.00 170,500.00 77,184.00 14 14,500.00 1,184.00 15,684.00 Fixed Costs F 186,000.00 77,184.00 108,816.00 15 Operating Income 109,000.00 F. 93,316.00 15,500.00 U 16 17 18 Requirement 2 Calculate the Static Budget Variance for operating income, and label it as a F (favorable) or U (unfavorable) variance. 19 20 Static Budget Variance for Operating Income (1)-(5) 21 Amount: 184.00 For U F 22 23 24 25 A B D E F G H 1 J K L 1 Chapter 23 2 Using Excel 3 P23-35 Using Excel to prepare a flexible budget performance report 4 5 Pilchuck Company manufactures tote bags and has provided the following information for September 2018: 6 7 Actual Results Static Budget 8 Units 11,000 12,000 9 Sales Revenue 368,000 384,000 10 Variable Costs 183,000 198,000 11 Contribution Margin 185,000 186,000 12 Fixed Costs 76,000 77,184 13 Operating Income 109,000 108,816 14 15 Requirements 1. Prepare a flexible budget performance report, including the heading. Use the ABS function when calculating variances, and use the drop-down selections for For U when describing the 16 variances. 17 2. Calculate the Static Budget Variance for operating income, and label it as a F (favorable) or U (unfavorable) variance. 18 19 Excel Skills 20 1. ABS function (Absolute Value) to calculate the variances. 21 2. Data validation to select a F (favorable) or U (unfavorable) variance 22 3. Cell references - both absolute and relative 23 24 25 26 27 A B D E F G . 1 K L Pilchuck Company Flexibile Budget Performance Report For the Year Ended September 2018 4 5 6 7 8 Column 1 Column 3 Column 5 Column 4 Col (3) - Col (5) Budget Amounts Column 2 Col (1) - Col (3) Flexible Budget Variance Sales Volume Variance 9 per Unit Actual Results For U Flexible Budget For U Static Budget 10 Units 11,000.00 11 Sales Revenue 32.00 11,000.00 368,000.00 183,000.00 F U 16,000.00 1,500.00 352,000.00 181,500.00 32,000.00 16,500.00 12,000.00 384,000.00 198,000.00 12 Variable Costs 16.50 U F 13 Contribution Margin F 15,500.00 U 185,000.00 76,000.00 170,500.00 77,184.00 14 14,500.00 1,184.00 15,684.00 Fixed Costs F 186,000.00 77,184.00 108,816.00 15 Operating Income 109,000.00 F. 93,316.00 15,500.00 U 16 17 18 Requirement 2 Calculate the Static Budget Variance for operating income, and label it as a F (favorable) or U (unfavorable) variance. 19 20 Static Budget Variance for Operating Income (1)-(5) 21 Amount: 184.00 For U F 22 23 24 25