Please provide the answers with detailed formula. Please do provide the excel formula sheet from where the numbers will be derived for better understanding. Thanks !

B1 U Merge & Center % 8-12 Insert Delete Format Format Painter Clipboard conditional Format Cell Formatting as Table Styles Styles 2 Clear Sort Find & Ejter Select Editing Font Alignment Number Cells R25 A D E F G H 0 J M N o B C Parameters-budget Parameters actual Quarters 3 Quarters 2 1 2 4 Year 1 3 4 Year Sales[hours: Budgeted total sales in hours Sudgeted commercial sales in hours Budgeted residential sales in hours Selling prices/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 Sales (hours): Actual total sales Actual sales commercial Actual sales-residential Selling price (S/hr): Actual selling price-commercial Actual selling price-residential 3,800 2,660 1,140 5,000 3,500 1,500 3,900 2,730 1, 170 5,100 3,570 1,530 17,300 12,460 5,340 $40 550 $40 S50 $40 S50 $40 $50 $40 550 540 S50 $40 $50 $40 $50 $40 $50 $40 $50 5 Direct labour expense ( 5/hr): 205 205 20 20$ Direct labour expense S/hr): 18 S 18 $ 18 5 18 5 Cleaning Supply usage (litre/labour hour): Commercial Residential 02 0.2 0.1 0:2 C Actual Cleaning Supply usage ( litre / labour hour): Commercial Residential 0.19 0.09 0.19 0.09 0.19 0.09 0.19 0.09 0.1 0.1 5.505 S 5.50 S S Cleaning Supply expenses/litre]): Actual Cleaning Supply expense (S/litre)) 5.50 5.50 5.6 $ 5.6 5.65 5.6 S 23,950 Fixed overhead: Receptionist Depreciation Gas Office Supplies 5,250 9,875 7,500 1,000 6,250 9,375 3500 1.000 6,250 9,375 7,500 1,000 6,250 9.375 7,500 1,000 25,000 37,500 30,000 4,000 Actual Fixed overhead: Receptionist Depreciation Gas Office Supplies 6,000 9.375 7,200 950 5,750 9,375 7,800 1,100 5,900 9.375 7.100 1,050 6,300 9,375 7,000 1,000 37,500 29,100 4,100 23,360 Total no. of hours actually paid to employees Breakdown: Commercial Residential Actual hours worked Direct labour cost 3.192 1,368 4.560 - 200 1,800 6,000 108,000 3,276 1,404 4,680 94,240 4,284 14,952 1,836 6,408 6,120 21,360 110 160 384,480 82.080 2016 2056 2098 2093 2095 Unproductive (unbilled) factor Clipboard Font Alignment G8 A B 1 C D E SUPER CLEAN Flexible budget for the period Jan-Dec '18 2 3 4 Quarters 5 1 2 3 4 Year 6 7 Sales budget 8 Sales Commercial 9 Sales residential 10 Total sales 11 12 13 Direct material budget 14 Variable costs commercial 15 Variable costs residential 16 Total variable costs 17 18 19 Labour budget 20 Commercial 21 Residential 22 Total labour 23 24 Fixed Overhead: 25 Receptionist 26 Depreciation 27 Gas 28 Office Supplies 29 Total 30 B1 U Merge & Center % 8-12 Insert Delete Format Format Painter Clipboard conditional Format Cell Formatting as Table Styles Styles 2 Clear Sort Find & Ejter Select Editing Font Alignment Number Cells R25 A D E F G H 0 J M N o B C Parameters-budget Parameters actual Quarters 3 Quarters 2 1 2 4 Year 1 3 4 Year Sales[hours: Budgeted total sales in hours Sudgeted commercial sales in hours Budgeted residential sales in hours Selling prices/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 Sales (hours): Actual total sales Actual sales commercial Actual sales-residential Selling price (S/hr): Actual selling price-commercial Actual selling price-residential 3,800 2,660 1,140 5,000 3,500 1,500 3,900 2,730 1, 170 5,100 3,570 1,530 17,300 12,460 5,340 $40 550 $40 S50 $40 S50 $40 $50 $40 550 540 S50 $40 $50 $40 $50 $40 $50 $40 $50 5 Direct labour expense ( 5/hr): 205 205 20 20$ Direct labour expense S/hr): 18 S 18 $ 18 5 18 5 Cleaning Supply usage (litre/labour hour): Commercial Residential 02 0.2 0.1 0:2 C Actual Cleaning Supply usage ( litre / labour hour): Commercial Residential 0.19 0.09 0.19 0.09 0.19 0.09 0.19 0.09 0.1 0.1 5.505 S 5.50 S S Cleaning Supply expenses/litre]): Actual Cleaning Supply expense (S/litre)) 5.50 5.50 5.6 $ 5.6 5.65 5.6 S 23,950 Fixed overhead: Receptionist Depreciation Gas Office Supplies 5,250 9,875 7,500 1,000 6,250 9,375 3500 1.000 6,250 9,375 7,500 1,000 6,250 9.375 7,500 1,000 25,000 37,500 30,000 4,000 Actual Fixed overhead: Receptionist Depreciation Gas Office Supplies 6,000 9.375 7,200 950 5,750 9,375 7,800 1,100 5,900 9.375 7.100 1,050 6,300 9,375 7,000 1,000 37,500 29,100 4,100 23,360 Total no. of hours actually paid to employees Breakdown: Commercial Residential Actual hours worked Direct labour cost 3.192 1,368 4.560 - 200 1,800 6,000 108,000 3,276 1,404 4,680 94,240 4,284 14,952 1,836 6,408 6,120 21,360 110 160 384,480 82.080 2016 2056 2098 2093 2095 Unproductive (unbilled) factor Clipboard Font Alignment G8 A B 1 C D E SUPER CLEAN Flexible budget for the period Jan-Dec '18 2 3 4 Quarters 5 1 2 3 4 Year 6 7 Sales budget 8 Sales Commercial 9 Sales residential 10 Total sales 11 12 13 Direct material budget 14 Variable costs commercial 15 Variable costs residential 16 Total variable costs 17 18 19 Labour budget 20 Commercial 21 Residential 22 Total labour 23 24 Fixed Overhead: 25 Receptionist 26 Depreciation 27 Gas 28 Office Supplies 29 Total 30