Please show work in excel :)

Small Company has the following information available for the current year: Standard: Material 3.5 feet per unit (a S2.60 per foot Labor 5 direct labor hours s8.50 per unit Actual: Material 95.625 feet used (100,000 feet purchased a s2.50 per foot) 122,400 direct labor hours incurred per unit $8.35 per hour Labor 25,500 units were produced during the period Direct material variances were calculated as follows: Material purchase price variance: 100,000 x S2.50 $250,000 260,000 100,000 x $2.60 10,00 Material quantity variance: 95,625 x $2.60 $248, 625 32 89.250 x 2.60 INSTRUCTIONS: 1) (6 points) Prepare the journal entry to record the purchase of materials on account 2) (6 points) Prepare the jourual entry to record the use of materials in the factory for the period