Please help with the answers and kindly update all the required formulas for better understanding

Parameters - budget Quarters 1 4 Year Sales ( hours): Budgeted total sales in hours Budgeted commercial sales in hours Budgeted residential sales in hours Selling price ( S/hr): Selling price per hour (commercial) Selling price per hour (residential) 4,000 2,800 1,200 4,900 3,430 1,470 4,300 3,010 1,290 5,200 3,640 1,560 18,400 12,880 5,520 $40 $50 $40 $50 SEO $40 $50 $40 $50 $40 $50 Direct labour expense ( $/hr): S $ 20 20 Cleaning Supply usage ( litre / labour hour): Commercial Residential Cleaning Supply expense ( $/litre)): 5.50 5 5.50 S S Fixed overhead: Receptionist Depreciation 6,250 9.375 7.500 6,250 9,375 7,500 1,000 6,250 9.375 7,500 1,000 6,250 9,375 7,500 1,000 25,000 37,500 30,000 14.000 Office Supplies 1 2 3 Year Sales budget Sales Commercial Sales residential Total sales $112,000 Direct material budget Variable costs commercial Variable costs residential $3,080 Total variable costs Labour budget Commercial Residential Total labour Fixed Overhead: Receptionist Depreciation Gas Office Supplies Total Total