what formula is needed to calculate this problem?

The trial balance for Blue Corporation shows the following for its DM and DL variances at year-end, prior to closing entries. Throughout the year, actual purchase costs for DM totaled \\( \\$ 233,450 \\); transfers of DM cost into production totaled \\( \\$ 233,350 \\). The total flexible budget \\( \\mathrm{DL} \\) cost was \\( \\$ 188,800 \\) this year. Identify whether each total variance above is favorable or unfavorable. How did you determine this status? The variances with balances are unfavorable, and the variances with a balances are favorable. Assume the company's threshold for determining the materiality of each variance is \5 of its flexible budget cost. Calculate the significance level of each DM variance in comparison to the DM flexible budget cost. Calculate the significance level of each DL variance in comparison to the DL flexible budget cost. Compare each variance's significance level to the company's threshold of \5. Which of these variances (if any) are concerning (i.e., material) to the company? (Round answers to 2 decimal places, e.g. 15.25\\%.)