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Patterson, Inc. has provided details of its actual cost data for the month. The Controller has asked you to compute the basic vartances and the impact of those variances on unit costs. Use the information included in the Excel Simulation and the Excel functions described brew to complete the task Cell Reference: Allows you to refer to data from another cell in the worksheet. From the Excel Simulation below, if in a blank cell, "-24" was entered the formula would output the result from cell 04, or 275 in this example, Basic Moth functions: Allows you to use the basic math symbols to perform mathematical functions. You can use the following keys (plus sign to add).- (minus sign to subtract). asterisk sign to multiply), and/ (forward slash to divide). From the Excel Simulation below, if in a blank cell +4+G5 was entered the formuta would add the values from those cells and output the result, or 1470 in this example. If using the other math symbols the result would output an appropriate answer for its function SUM function: Allows you to refer to multiple cells and adds all the values. You can add individual cell references or ranges to utilize this function. From the Excel Simulation below, if in a blank cell" SUMD4, D5) was entered the formula would output the result of adding those two separate cells, or 5.45 in this example. Similarly, if in a blank cell"-SUM[D4 D5y" was entered the formula would output the same result of adding those cells, except they are expressed as a range in the formula, and the result would be 5.45 in this example ABS function: Allows you to return the absolute value of a number or calculation you can reference any cell to display its absolute value, or Surround another formula with the ABS function, to return the final result as an absolute value. From the Excel Simulation below, if in a blank cell you entered ABS/F7.68)* Excel will first calculate the subtraction of F7-GB that results in -0.20. Then, the ABS portion of the formula returns the absolute value of the subtraction result, which would be 020 in this example IF function: Allows you to test a condition and return a specific value is the result is true and different value if the result is false. The syntax of the if function is riest condition value. In true value. Ifalse" and specific considerations need to be made when using this function The test.condition argument is an evaluation of the status of a cell such as if the value of a cellis greater than less than or equal to another number or cell. The value. Il true and value. Il false arguments will return any specific result for each option such as another cell reference, a value or text. Throughout the entire equation, or text is being used in the rest.condition value. true or valueIse arguments then the text itself should be entered in quotations so that Excel will recognize the text as a "string of text instead of another function. From the Excel Simulation below it in a blank cell FF13>20,"Total Cost Per Unit is good Total Cost Per Unit is bad") was entered the formula would output the result of the value true since the fest.condition would be result as true, or in this case the text "Total Cost Per Unutis good" Excel processes the If function by separating it out into separate parts. First the test.condition - Excel thinks, find cell F13 and E30 X fo B C F G H 2 30:15 D 1 Standards for one of Patterson, Inc.'s products is shown below, along with actual cost data for the month: 3 Direct materials: 4 Standard 2.4 yards e $2.75 per yard $6.60 5 Actual 3 yards @ $2.70 per yard $8.10 6 Direct labor: 7 Standard 0.6 hours @ $18.00 per hour 10.80 8 Actual 0.5 hours @ $22.00 per hour 11.00 9 Variable overhead: 10 Standard 0.5 hours $7.00 per hour 4.20 11 Actual 0.5 hours @ $7.10 per hour 3.55 12 15 Total cost per unit $21.50 $22.65 14 15 Excess of actual cost over standard cast per unit $1.05 16 17 Actual production for the month 13,500 units 18 Variable overhead is assigned to products based on direct labor hours. There 19 was no beginning or ending inventory of materials for the month. 20 21 Using formulas, compute the following. Input all numbers as positive amounts. Indicate whether the variances are Foru. Write if statements for variance cells F30 to F47. Use cell 22. Harwin me A Entre Cardin hunnen lente E30 fi c D G H - 21. Using formulas, compute the following, Input all numbers as positive amounts. Indicate whether the variances are For U. Write if statements for variance cells F30 to F47. Use cell 22 references (formulas) for cells DS3 - D60. Enter an For U to indicate the correct variance in cells F54 to F62 23 24 25 Standard Cost Variance Analysis - Direct Materials 26 Standard Quantity Allowed for Actual Output at Standard Price 27 Actual Quantity of Input, at Standard Price 28 Actual Quantity of input, at Actual Price 29 30 31 Materials quantity variance Materials price variance 33 Standard Cost Variance Analysis Direct Labor 34 Standard Hours Allowed for Actual Output at Standard Rate 35 Actual Hours of input, at Standard Rate 34. Actual Hours of input, at Actual Rate 37 38 Labor efficiency variance 39 Labor rate variance 10 at and act in and she Manuarine Carhart 37 38 39 Labor efficiency variance Labor rate variance 40 41 Standard Cost Variance Analysis - Variable Manufacturing Overhead 42 Standard Hours Allowed for Actual Output at Standard Rate 43 Actual Hours of input, at Standard Rate 14 Actual Hours of Input, at Actual Rate Variable overhead efficiency variance 47 Variable overhead rate variance 49 Using formulas, compute the amount of the unit cost difference so that is traceable to each of the variances computed above. 45 46 52 Materials: 55 Quantity variance 54 Price variance 55 Labor: 56 Efficiency variance SY Rate variance 58 Variable overhead: 59 Efficiency variance 60 Rate variance Sheet1 SON READY 45 40 Variable overhead efficiency variance 47 Variable overhead rate variance 4 49 Usi formulas, compute the amount of the unit cost difference so that is traceable to each of the variances computed above. N2 Material: Ouantity variance 54 Price variance 55 Labor 56 ciency variance SY Rate variance S8 Variable overhead: fficiency variance 60 Rate variance 61 62 Excess of actual over standard cost per unit 64 DO Sheet 100% READY