a$.$ Complete the following worksheet to prepare the appropriate flexible budgets.

b$.$ Calculate and show the flexible budget variances for the static budget versus the flexible budget at $8,000$ units.

c$.$ Indicate whether each variance is favorable $($F$)$ or unfavorable $($U$).$

Note: Select "None" if there is no effect $($i$.$e$.,$ zero variance$).$

$\backslash$table$[[$ZACHARY MODEMS, INCORPORATED$],[$Flexible Budget Income Statements$],[,\backslash$table$[[\backslash$table$[[$Cost per$],[$unit$]]]],\backslash$table$[[\backslash$table$[[$Static$],[$Budget$]]],[6,000]],$Flexible Budgets,Volume Variance$],[$Number of units,,$5,000,8,000,,],[$Sales revenue,$\backslash$table$[[$$$,145]],$$$870,000,$$ $725,000,$$$1,160,000,$$ $290,000,$F$],[$Variable manufacturing costs:,,s$.,,,,],[$Materials$,45,270,000,(225,000),(360,000),(90,000),$U$],[$Labor$,30,180,000,(150,000),(240,000),(60,000),u$