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Please explain how they got the actual input qtx x Budget price Norwalk Enterprises manufactures insulated cold beverage cups printed with college and corporate logos

Please explain how they got the actual input qtx x Budget price
Norwalk Enterprises manufactures insulated cold beverage cups printed with college and corporate logos, which it distributes nationally in lots of 12 dozen cups. In June, Norwalk produced 4,500 lots of its most popular line of cups, the 24-ounce lidded tumbler, at each of its two plants, which are located in Platinum and Augusta. The production manager, Amelia Bourque, asks her assistant, Nick Fleming, to find out the precise per-unit budgeted variable costs at the two plants and the variable costs of a competitor, Clement Farm, who offers similar-quality tumblers at cheaper prices. Fleming pulls together the following information for each lot:
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\table[[Per lot,Platinum Plant,Augusta Plant,Clement Farm],[Direct materials,73.7lbs.@$3.16 per lb.77.4lbs @ $3.08 per lb.70.37lbs @ $2.88 per lb.,,],[Direct manufacturing labour,2.3hrs@$11.85 per hr.2.1hrs@$11.95 per hr.,2.1hrs@$10.63 per hr.,],[Variable overhead,$18 per lot,$20 per lot,$18 per lot]]
Calculate the variances for the Platinum plant first. (Enter applicable values to the nearest whole dollar. Label each variance as favourable (F) or unfavourable (U). For variances with a $0 balance, make sure to enter "0" in the appropriate field. If the variance is zero, do not select a label.)
Now, calculate the variances for Augusta plant. (Enter applicable values to the nearest whole dollar. Label each variance as favourable (F) or unfavourable (U). For variances with a $0 balance, make sure to enter "0" in the appropriate field. If the variance is zero, do not select a label.)
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