Baird 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 Actual Statio Results Budget 23,000 kits $144,900 Production in units 24,000 kitS $189, 600 121, 500 3, 349, 500 202,000 Direct materials 121,900 Direct labor 34,500 301,300 207,000 Variable manufacturing overhead Total variable coats Fixed manufacturing overhead $508,300 $551,500 Total manufacturing coat 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 Production in units 24,000 Kits Direct materials Direct labor Variable manufacturing overhead Total variable costs Fixed manufacturing overhead Total manufacturing costs Required B