Please could you help me describe and summarised the procedures used to calculate the variances. Include all steps required, along with any required notes for clarification. (Assume this will be used by someone who knows excel but not management accounting).

Purchase order PO Date Purchasing A Vendor 5400 12/5/2020 Chris Alpha 5405 12/28/2020 Chris Alpha 5414 1/30/2021 Chris Alpha 5415 1/31/2021 Chris Limited Stock 5416 2/6/2021 Chris Alpha 5420 2/24/2021 Chris Alpha 5423 3/13/2021 Chris Alpha SKU Y Quantity 100525 500.00 100525 500.00 100525 500.00 100525 500.00 100525 500.00 100525 500.00 100525 500.00 SKU Standard Cost Standard Maal Unit Standard Material per unit of Product $ 125 Terms 02 NO 02 Neto $ $ 5 1.S0t 125R 10.75 N/A 06 Net 30 Neto $ Product 370A 3370A 570 70A X370A X370A X370A Xa70 X70A 74100 24100 2:4100 24108 24103 Primary Vendor 100525 Apha 101652 Alpha 108900 Alpha 202456 American Products 555874 Giant Wholesale 555902 Gant Wholesale 335600 Technical innovations 825605 Technical innovations 0256GB Technical Innovations 110852 Alpha 111565 Noha 11874. No 119961 Alpha SI5916 Giant Wholesale 20 2 1 Net 5 5 0.00 3.00 N/A 300 N/A 1.50 N/A LIO $ 5 1 Net 02 5 140 179 1 $ 0 Neto 1 Neto Net 0.05 B E SKU Standard Material Unit 1 2 3 Beginning Inventory 395.00 Ending inventory 405.00 it Primary Vendor 100525 Alpha 101652 Alpha 108900 Npha ft 855.00 1.005.00 4 ft 4.985.00 5 4.305.00 1.335.00 it 1.235.00 6 110852 Alpha 111568 Npha 1.340.00 1.145.00 2.045.00 7 8 118741 Alpha It 1.980.00 119561 Npha Ft 685.00 9 80.00 3.972.00 N/A 10 5.571.00 14.905.00 Ft 11 10,101.00 12.760,00 ft 12 202456 American Products 555874 Giant Wholesale 555902 Giant Wholesale 555916 Giant Wholesale 525600 Technical Innovations 825605 Technical innovations 825608 Technical innovations 27,090,00 30.980.00 12 520.00 13 N/A 609.00 14 N/A 2.976.00 2.932.00 951.00 15 694.00 4.173.00 N/A 16 17 18 19 20 21 22 23 24 Purchase order PO Date Purchasing A Vendor 5400 12/5/2020 Chris Alpha 5405 12/28/2020 Chris Alpha 5414 1/30/2021 Chris Alpha 5415 1/31/2021 Chris Limited Stock 5416 2/6/2021 Chris Alpha 5420 2/24/2021 Chris Alpha 5423 3/13/2021 Chris Alpha SKU Y Quantity 100525 500.00 100525 500.00 100525 500.00 100525 500.00 100525 500.00 100525 500.00 100525 500.00 SKU Standard Cost Standard Maal Unit Standard Material per unit of Product $ 125 Terms 02 NO 02 Neto $ $ 5 1.S0t 125R 10.75 N/A 06 Net 30 Neto $ Product 370A 3370A 570 70A X370A X370A X370A Xa70 X70A 74100 24100 2:4100 24108 24103 Primary Vendor 100525 Apha 101652 Alpha 108900 Alpha 202456 American Products 555874 Giant Wholesale 555902 Gant Wholesale 335600 Technical innovations 825605 Technical innovations 0256GB Technical Innovations 110852 Alpha 111565 Noha 11874. No 119961 Alpha SI5916 Giant Wholesale 20 2 1 Net 5 5 0.00 3.00 N/A 300 N/A 1.50 N/A LIO $ 5 1 Net 02 5 140 179 1 $ 0 Neto 1 Neto Net 0.05 B E SKU Standard Material Unit 1 2 3 Beginning Inventory 395.00 Ending inventory 405.00 it Primary Vendor 100525 Alpha 101652 Alpha 108900 Npha ft 855.00 1.005.00 4 ft 4.985.00 5 4.305.00 1.335.00 it 1.235.00 6 110852 Alpha 111568 Npha 1.340.00 1.145.00 2.045.00 7 8 118741 Alpha It 1.980.00 119561 Npha Ft 685.00 9 80.00 3.972.00 N/A 10 5.571.00 14.905.00 Ft 11 10,101.00 12.760,00 ft 12 202456 American Products 555874 Giant Wholesale 555902 Giant Wholesale 555916 Giant Wholesale 525600 Technical Innovations 825605 Technical innovations 825608 Technical innovations 27,090,00 30.980.00 12 520.00 13 N/A 609.00 14 N/A 2.976.00 2.932.00 951.00 15 694.00 4.173.00 N/A 16 17 18 19 20 21 22 23 24