$\backslash$table$[[$Direct materials:,Variance,F or U$],[$Price Variance $=$ AQ $*($SP$-$AP$),,],[$Quantity Variance $=$SP$^(*)($SQ$-$AQ$),,],[$Total Spending Variance,,$],[$Direct Labor,,$],[$Rate Variance $=$AH$^(*)($SR$-$AR$),,],[$Efficiency Variance $=$SR$^(*)($SH$-$AH$),,],[$Total Spending Variance,,$],[$Variable Overhead,,$],[$Rate Variance $=$ AH $*($SR$-$AR$),,],[$Efficiency Variance $=$SR$*($SH$-$AH$),,],[$Total Spending Variance,,$]]\backslash$table$[[,$Standard Quantity,Standard Price$/$Rate$,$Standard Unit Cost$],[$Direct materials:,$2\mathrm{.}5$ yards @$,$$$8\mathrm{.}00,$per yard,$$20\mathrm{.}00],[$Direct labor:,$\backslash$table$[[0\mathrm{.}5,$hours @$]],$$$18\mathrm{.}00,$per hour,$9\mathrm{.}00],[$Variable overhead $($based on labor hours$)$:$,0\mathrm{.}5$ hours @$,$$$10\mathrm{.}00,$per hour,$5\mathrm{.}00]]$

$\backslash$table$[[$Budgeted production for the month,$14,000,$units$],[$Actual production for the month,$13,500,$units$]]$

$\backslash$table$[[$Actual Costs Incurred to Produce $13,500$ units:,Standard Quantity,Standard Pri

use the correct formula using the correct colums and numbers