7 The actual information pertains to the month of September. As a part of the budgeting process. Twiith Fencing Company developed the following static budget for Septem preparing the flexible budget and understanding the results Actel Hende Rebe $3,000 220000 361300 277,900 Cpenting profe The flexible budget variance for variable costs is a O $78,500 favorable $1100 unfavorable $140,400 favorable $187.045 unfavorable SPY5000 2500 4.00 221.000