Standards or one of Patterson, Inc.'s products is shown below, along with actual cost data for the month: Direct materials: Total cost per unit $21.60 Excess of actual cost over standard cost per unit $1.05 17 Actual production for the month 13,500 units 18 Variable overhead is assigned to products based on direct labor hours. There 19 was no beginning or ending inventory of materials for the month. Indicate whether the variances are For U. Write if statements for variance cells F30 to F47. Use cell 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 efficiency variance Variable overhead rate variance Using formulas, compute the amount of the unit cost difference that is traceable to each of the variances computed above. Materials: Quantity variance Price variance Labor: Efficiency variance Rate variance Variable overhead: Efficiency variance Rate variance Excess of actual over standard cost per unit