Need help with the red x's ...can you show me formulas please?

You have just been hired by FAB Corporation, the manufacturer of a revolutionary new garage door opening device. The president has asked that you review the company's costing system and "do what you can to help us get better control of our manufacturing overhead costs." You find that the company has never used a flexible budget, and you suggest that preparing such a budget would be an excellent first step in overhead planning and control. After much effort and analysis, you determined the following cost formulas and gathered the following actual cost data for March: Actual Cost in Cost Formula March Utilities $16,800 plus $0.17 per machine-hour 21,830 Maintenance $38,400 plus $2.00 per machine-hour 70,200 Supplies $0.30 per machine-hour 5,500 Indirect labor $94,400 plus $1.80 per machine-hour 129,500 Depreciation $67,800 69,500 During March, the company worked 17,000 machine-hours and produced 11,000 units. The company had originally planned to work 19,000 machine-hours during March. Required: 1. Complete the report showing the activity variances for March. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.) Answer is complete and correct. FAB Corporation Activity Variances For the Month Ended March 31 Utilities $ 340 F Maintenance 4,000 F V Supplies 600 F V Indirect labor 3,600 F Depreciation ONone Total $ 8,540 F2. Complete the report showing the spending variances for March. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.) x Answer is complete but not entirely correct. FAB Corporation Spending Variances For the Month Ended March 31 Utilities $ 340 X U Maintenance 4,000 X F Supplies 600 X U Indirect labor 3,600 X U Depreciation 0 x None X Total $ 8,540 X U