3. The static budget (ie the origional budget) of the Tam-Taha Corporation showed a production cost of P10 per unit at a production level of 100 units. This P10 included P2 of fixed costs. Actual production was 200 units and actual costs were P9 per unit which included Pl of fixed costs. (6 marks) a. Calculate the flexible budget variance b. Is favourable or unfavourable