Anwar A and B of the following

A. For August, Kendrickco budgeted to manufacture and sell 3,000 tires at a variable cost of $74 per tire and fixed costs of $54,000. The budgeted selling price was $110. Actual results were 2800 tires manufactured sold at $112 per tire. Actual total variable costs were $229,600 and actual total fixed costs were $50,000. Calculate variances (prepare a performance report) using a flexible budget and a static budget. Then answer (30 words or fewer): If you were Kendrick, what variance would you be most concerned about?

B. Trinhcos static budget included the following information: 3200 units expected to be sold; Sales Price = $20; VC per unit = $6.25; FC = $1500. Her actual results: 3300 units; VC = $6.30; Sales Price = $21.23; FC = $1450. Create the budget (also known as the static budget) and the flexible budget, and calculate the relevant variances.