text: Cost management A stretegic emphasis 6th edition. problem does not have a solution. Thanks

Set up an Excel spreadsheet to calculate the following variances: a. Direct materials price variance, calculated at point of production. b. Direct materials usage variance. c. Direct labor efficiency variance. d. Direct labor rate variance. e. Selling price variance. f. Sales volume variance, in terms of contribution margin. Determine the components of the $58, 660 unfavorable variance between budgeted and actual contribution margin during May 2013. Identify and briefly explain the behavioral factors that could promote friction among the production managers and between them and the maintenance manager. Evaluate Constance Brown's analysis of the unfavorable contribution results in terms of the report's completeness and its effect on the behavior of the production groups