the format is the second picture provided but please use format in excel and please show formulas and cell references, thanks.

Your taco truck is testing out producing tortillas for distribution to upscale grocery stores. Currently, you have been producing and distributing tortillas for a 3 month testing period. It is now the fourth month, and your team must perform an analysis to determine what changes are necessay moving forward. Your truck has two direct-cost categories: direct materials and direct labor and allocates fixed overhead to products on the basis of standard direct labor-hours. The following is some budget data your team put together prior to starting tortilla production. The following information has been compiled for the last three months of your tortilla adventure: Use the blue shaded areas on the ENTERANSWERS tab for inputs. Always use cell references and formulas where appropriate to receive full credit. If you copy/paste from the Instructions tab you will be marked wrong. Requirements 1 What is the denominator level used for allocating variable overhead? (That is, for how many direct labor-hours is your truck budgeting?) 2 Prepare a variance analysis of variable overhead. a. Use the ABS function when calculating variances, and use the drop-down selections for F (favorable) or U (unfavorable) when describing the variances. Saving & Submitting Solution 1 Save file to desktop. 2 Upload and submit your file to be graded. a. Navigate back to the assignments page in Canvas b. Click the assignment for Taco Truck Round-Up FOH c. Attach your file d. Click Submit 1. What is the denominator level used for allocating variable overhead? (That is, for how many direct labor-hours is your truck budgeting?) (Always use cell references and formulas where appropriate to receive full credit. If you copy/paste from the Instructions tab you will be marked wrong.) hours 2. Prepare a variance analysis of variable overhead. (Always use cell references and formulas where appropriate to receive full credit. If you copy/paste from the Instructions tab you will be marked wrong. Use cell references from prior calculations, if applicable.)