Lavertezzo Srl is a manufacturer of designer suits. The cost of each suit is the sum of three variable costs (direct material costs, direct manufacturing labour costs and manufacturing overhead costs)

and one fixed-cost category (manufacturing overhead costs). Variable manufacturing overhead cost is allocated to each suit on the basis of budgeted direct manufacturing labour-hours per suit.

For June 2022, each suit is budgeted to take 4 labour-hours. Budgeted variable manufacturing overhead cost per labour-hour is SFr 12. The budgeted number of suits to be manufactured in June 2022 is 1040.

Actual variable manufacturing overhead costs in June 2022 were SFr 52 164 for 1080 suits started and completed. There was no opening or closing stock of suits. Actual direct manufacturing labour-hours for June were 4536.

Required

1 Calculate the static-budget variance, the flexible-budget variance and the sales-volume variance for variable manufacturing overhead.
2 Comment on the results.