BQA with details on "Manufacturing Variance-Material"

Merry Christmas to everyone,

I need to create a BAQ that can show the details of Manufacturing Variance-Material.
I’m at a loss as to where and how to start.
It would be best if you could share a query for reference, but any advice would be greatly appreciated.

My company uses STD Cost, and we adjust the raw materials a lot in Job Entry. I know that the difference between the standard BOM and the actual job materials causes this variance.

How should I create this BAQ? I would really appreciate it if you could share any related queries.

Thanks in advance.