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Benson Medical Equipment Company makes a blood pressure measuring kit. Jason McCoy is the production manager. The production department's static budget and actual results for 2019 follow. Production in units Direct materials Direct labor Variable manufacturing overhead Total variable costs Fixed manufacturing overhead Total manufacturing cost Static Budget Actual Results 33,000 kits 35,500 kits $ 214,500 $269,350 181,500 188,350 49,500 56,150 445,500 513,85e 214,000 288, 5ee $659.500 $722,350 Required a. Convert the static budget into a flexible budget b. Calculate the variances Complete this question by entering your answers in the tabs below. Required A Required B Convert the static budget into a flexible budget. (Do not round intermediate calculations.) Flexible Budget 35 500 Ks Production in uns Direct materials Direct labor Variable manufacturing overhead Total variable costs Fixed manufacturing overhead Total manufacturing costs Required Benson Medical Equipment Company makes a blood pressure measuring kit. Jason McCoy is the production manager. The production department's static budget and actual results for 2019 follow Production in units Direct materials Direct labor Variable manufacturing overhead Total variable costs Fixed manufacturing overhead Total manufacturing cost Static Budget Actual Results 33,000 kits 35,50e kits $214.500 $269,350 181,500 188,350 49,500 56, 15e 445,500 513,85e 214.000 208, see $659, see $722,350 Required a. Convert the static budget into a flexible budget b. Calculate the variances Complete this question by entering your answers in the tabs below. Required A Required B Calculate the variances. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i... zero variance)) Variances Duect materials Drect labor Variable manufacturing overhead Total variable costs Fixed manufacturing overhead Total manufacturing costs