Please provide detailed explanation with formulas used to calculate the solutions.

First 2 pictures are data given and third picture is what is required to be calculated.

C D E B Parameters - budget Quarters 3 1 2 4 Year 3 4 Sales ( hours): 5 Budgeted total sales in hours 6 Budgeted commercial sales in hours 7 Budgeted residential sales in hours 8 Selling price (S/hr): 9 Selling price per hour (commercial) 10 Selling price per hour (residential) 4,160 2.900 1,260 5,060 3,530 1,530 4,460 3,110 1,350 5,360 3,740 1,620 19,040 13,280 5,760 37 S 48 S 37 $ 48 $ 37 $ 48 $ 37 $ 48 $ 37 48 23 23 23 23 2 Direct labour expense (S/hr): 3 14 Cleaning Supply usage ( litre / labour hour): 15 Commercial 16 Residential 0.25 0.15 0.25 0.15 0.25 0.15 0.25 0.15 5.50 $ 5.50 $ 5.50 $ 5.50 18 Cleaning Supply expense (S/litre)): 19 20 Fixed overhead: 21 Receptionist 22 Depreciation 23 Gas 04 Office Supplies 25 26 27 28 6,500 9,125 7,625 1,125 6,500 9,125 7,625 1,125 6,500 9,125 7,625 1,125 6,500 9,125 7,625 1,125 26,000 36,500 30,500 4,500 Parameters - actual Quarters 2 1 3 4 Year Sales (hours): Actual total sales Actual sales - commercial Actual sales - residential Selling price ( S/hr): Actual selling price-commercial Actual sellling price - residential 4,020 2,810 1,210 5,220 3,650 1,570 4,120 2,880 1,240 5,320 3,720 1,600 18,680 13,060 5,620 $ 41 41 S 47 $ 41 S 47 $ 41 S 47 $ 41 $ 475 47 Direct labour expense S/hr): 22 22 22 22 0.22 0.11 0.22 0.11 0.22 0.11 0.22 0.11 5 5 5 5 Actual Cleaning Supply usage ( litre / labour hour): Commercial Residential Actual Cleaning Supply expenses/litre)); Actual Fixed overhead: Receptionist Depreciation Gas Office Supplies 6,010 9,125 7,300 990 5,770 9,125 7,940 950 5,915 9,125 7,450 975 6,325 9,125 7,275 1,215 24,020 36,500 29,965 4,130 21,482 Total no. of hours actually paid to employees Breakdown: Commercial Residential Actual hours worked Direct labour cost 3,232 1,392 4,623 101,706 4,198 1,806 6,003 132,066 3,312 1.426 4,738 104,236 4,278 1,840 6,118 134,596 15,019 6,463 21,482 472,604 Unproductive unbilled) factor 15N 15% 15% 15% 15% Labour - Commercial Actual Hours - AH Actual Rate -AR Actual Hours - AH Standard Rate SR Standard Hours - SH Standard Rate - SR Rate Variance Efficiency Variance Total Variance Explanation for Efficiency variance: Explanation for rate variance: Labour - Residential Actual Hours - AH Actual Rate -AR Actual Hours-AH Standard Rate -SR Standard Hours SH Standard Rate - SR Rate Variance Efficiency Variance Total Variance