what can i say to explain the answers to this question in the key essat answer at the bottom?

* Key essay

explain the answer as best as possible

Liner Total $ $ 8.20 8.00 0.20 85.100 17,020 $ 5 12,220 Score: 100% 6 Key Case Keycode here 8 Instructions 9 Answers are entered in the cells with gray backgrounds. 10 Cells with non-gray backgrounds are protected and cannot be edited. 11 An asterisk (*) will appear to the right of an incorrect entry. The essay answer will not be graded 12 93 14 1. a. 15 Direct Materials Variance Filler 16 Price variance 17 Actual price $ 1.90 18 Standard price 2.00 19 Variance $ (0.10) 20 Actual quantity 48000 21 Direct materials price variance favorable) unfavorable $ (4.800) 22 23 Quantity variance 24 Actual quantity used (lbs) 48,000 25 Standard quantity used (bs) 47 760 28 Variance (bs) 240 27 Standard price 2.00 28 Direct materials quantity variance (favorable) untavorable $ 480 29 Total direct materials cost variance(favorable) untavorable 30 31 Total direct materials cost variance: 32 Actual cost $ 91 200 33 Standard cost 95,520 34 Total direct materials cost varianco (favorable) unfavorable $ (4.320) 35 36 Supporting calculations 37 Standard quantity used of filler Womens 38 Coats produced 4,400 39 Standard amount per coat (lbs.) 4.00 40 Total 17,600 41 Standard quantity used of liner 42 Coats produced 4,400 Pr. 23-2B 85,100 85,320 (220) 8.00 (1.760 $ (1,280) 10.940 $ 697 820 682 560 15,260 $ S 10.940 Total Men's 5,800 5.20 30,160 47.780 5,800 42 43 24 45 45 Coats produced Standard amount per coat lyds.) Total 4.400 7 00 30.800 5,800 9.40 54, 520 85 320 b Women's Coats Men's Coats Total 5 $ Direct Labor Variance Rate variance Actual rato Standard rate Varance Actualtime Direct labor rate varianco(favorable) unfavorable $ 42 49 50 51 52 53 54 55 56 57 58 59 60 61 52 14.10 14.00 0.10 1,825 182.50 $ 13.30 13.00 0.30 2.800 840.00 5 $ $ 1,022.50 Time variance Actualtime Standard time Variance Standard rate Direct labor time variance_(favorable) unfavorable Total direct labor cost varanco-tavorable) unfavorable Total direct labor cost variance Actual cost Standard cost Total direct labor cost varanco-favorable) unfavorable 1825 1,760 65 14.00 910.00 2,800 2,900 (100) 13.00 $ 1,300.00) $ $ $ (390.00) 632 50 $ 25,732.50 24,640.00 5 1,092 50 $ 37,240.00 37,700.00 $ (460.00) $ 632.50 2. 2 64 65 68 67 68 59 70 71 72 73 74 75 76 77 78 79 Key essay answer here) & + D Pr. 23-2B