please be as clear and as simple as possible. I am trying to understand it. show me the steps, not only the answers. thank you in advance.

E25-2 Compute standard materials costs Hank Itzek manufactures and sells homemade wine, and he wants to develop a standard cost per gallon. The following are required for production of a 50-gallon batch. 3,000 ounces of grape concentrate at $0.06 per ounce 54 pounds of granulated sugar at $0.30 per pound 60 lemons at $0.60 each 50 yeast tablets at $0.25 each 50 nutrient tablets at $0.20 each 2,600 ounces of water at $0.005 per ounce Hank estimates that 4% of the grape concentrate is wasted, 10% of the sugar is lost, and 25% of the lemons cannot be used. Instructions Compute the standard cost of the ingredients for one gallon of wine. (Carry computations to two decimal places.) NOTE: Enter a number in cells requesting a value; enter either a number or a formula in cells with a "?". Amount per gallon Standard Waste Standard Usage Standard Price Standard Cost per Gallon Ingredient Grape concentrate Sugar 4% 10% $0.06 0.30 Lemons 25% 0% 0.60 0.25 Yeast Nutrient 0.20 0.005 Water 0% Standard cost for one gallon of wine 525-5 Compute materials price and quantity variance The standard cost of Product B manufactured by MIT Company includes three units of direct materials at $5.00 per unit. During June, 29,000 units of direct materials are purchased at a cost of $4.70 per unit, and 29,000 units of direct materials are used to produce 9,500 units of Product B. Instructions (a) Compute the total materials variance and the price and quantity variances. (b) Repeat (a), assuming the purchase price is $5.15 and the quantity purchased and used is 28,000 units NOTE: Enter a number in cells requesting a value; enter either a number or a formula in cells with a " . (a) Total Materials Variance: . ? minus ? - ? Materials price variance: ( AQ X AP X ? minus ( minus AQX ? SP ? x minus ? - Materials quantity variance: AOX SP SP minus minus SOX 2 ( X minus ? ? ? ON YOUR OWN (b) Total Materials Variance: ) minus minus Value SQ Valse ( Materials price variance minus Value Value Valve minus Value Materials quantity variance: CAO Value X Value 7 minus ? ) minus I ) minus SO Value Value