The systems consulting department of Bennett Baseball Products designs systems for data collection, encoding, and reporting to fit the needs of other departments within the company. An overall cost driver is the number of requests made to the systems consulting department. The expected variable cost of handling a request was $500, and the number of requests expected for June 2011 was 75. Bennett budgeted its monthly fixed costs for the department (salaries, equipment depreciation, space costs) at $65,000. 

The actual number of requests serviced by systems consulting in June 2011 was 90, and total costs incurred by the department were $120,000. Of that amount, $76,000 was for fixed costs. 

Compute the master (static) budget variances and the flexible-budget variances for variable and fixed costs for the systems consulting department for June 2011. Use the format in Exhibit 12-5 as your guide.