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See the blank, highlighted cell. Everything else is correct. I need an Excel formula that returns the value U. The excess of actual over standard

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See the blank, highlighted cell. Everything else is correct. I need an Excel formula that returns the value U. The excess of actual over standard cost per unit was calculated by adding 1.50 and .20, and subtracting the .65. I tried hardcoding the letter in, as it let me do that for the three problems above it, but the homework states it wants a formula for this specific cell. I've tried at least 3 different formulas and none of them were accepted as correct.

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