please identify the AQ - AP - SQ - SP and show steps in excel

Test, Inc. is in the business of producing study materials for exams. Test has some information related to its operations provided. Calculate the required variances for this problem using the given information. Test produced 700,000 test preparation documents. At the end of the period, Test found that its costs were $0.28 in materials per pound and $17.50 per hour in labor for the tests. Test Inc. expected costs of $0.29 in materials per pound and $18 per hour labor. Test expected to use .05 Direct Labor hours per test, but found that they actually used .06 Direct Labor hours per test. Test expected to use .22 pounds of materials per test, but finds that they actually used .21 pounds per test. REQUIRED: 1) Calculate the Price, Quantity, and Total Variance for Direct Materials. 2) Interpret the results. Explain whether they are favorable or unfavorable and explain how the variances lead to the Total Variance result