Standards for one of Patterson, Inc.$\text{'}$s products is shown below, along with actual cost data for the month:

Direct materials:

$\backslash$table$[[$Standard$,2\mathrm{.}4$ yards @$,$$$2\mathrm{.}75$ per yard$],[$Actual$,3$ yards @$,$$$2\mathrm{.}70$ per yard$],[$Direct labor:,,$],[$Standard$,0\mathrm{.}6$ hours @$,$$$18\mathrm{.}00$ per hour$],[$Actual$,0\mathrm{.}5$ hours @$,$$$22\mathrm{.}00$ per hour$],[$Variable overhead:,$$7\mathrm{.}00$ per hour,$],[$Standard$,0\mathrm{.}6$ hours @$,$$$7\mathrm{.}10$ per hour$],[$Actual$,0\mathrm{.}5$ hours @$,]]$

Total cost per unit

$$21\mathrm{.}60$

$${22\mathrm{.}65}_{?}$

Excess of actual cost over standard cost per unit

Actual production for the month

$13,500$ units

$$6\mathrm{.}60$

$$8\mathrm{.}10$

$10\mathrm{.}80$

$11\mathrm{.}00$

$4\mathrm{.}20$

$3\mathrm{.}55$

$8$ Variable overhead is assigned to products based on direct labor hours. There was no beginning or ending inventory of materials for the month.

Using formulas, compute the following. Input all numbers as positive amounts.

Indicate whether the variances are $F$ or $U.$ Write if statements for variance cells F$30$ to F$47.$ Use cell references $($formulas$)$ for cells D$53-$ D$60.$ Enter an F or U to indicate the correct variance in cells F$54$ to F$62.$

Standard Cost Variance Analysis $-$ Direct Materials

Standard Quantity Allowed for Actual Output at Standard Price

Actual Quantity of Input, at Standard Price

Actual Quantity of Input, at Actual Price

Materials quantity variance

Materials price variance

Standard cost variance analysis$-$direct labor

Standard hours allowed for actual output at standard rate

Actial hours of input, at standard rate

Actual hours of input, at actual rate

Labor efficency variance

Laor rate variance

Standard cost variance analysis$-$ variable manufacturing overhead

Standard hours allowed for actual output at standard rate

Actual hours of input, at standard rate

Actual hours of input, at actual rate

Variable overhead efficency variance

Variable overhead rate variance

Using formulas, compute the anount of the unit coat difference that is traceable to each of the variances computed above.

Materials:

Quantity variance

Price variance

Labor:

Efficency variance

Rate variance

Variable overhead:

Efficency variance

Rate variance

Excess of actual over standard cost per unit