Beaker Co. makes products for scientific experiments. One of the main products they sell are safety goggles. When Beaker Co. was preparing their budget for 2021, they had estimated these numbers in regard to the goggles they make and sell: Units Sold: Price: Direct Material per pair of goggles: Total Cost of Direct Materials: Direct Manufacturing Labor Hours per pair: Labor Wage Rate: Variable Manufacturing per DLMH: Fixed Manufacturing Costs: 50,000 pairs of goggles $9.00 per pair 3.5 ounces $126,000 .15 hours $11 per hour $2.40 $9,525 On December 31st, Beaker Co. had these numbers regarding the manufacture and sale of their safety goggles. Units Sold: Average Price per Unit: Average Direct Materials per pair of goggles: Average cost per ounce of DM: Total Direct Labor Manufacturing Hours: Total Direct Labor Manufacturing Costs: Variable Manufacturing Costs (based off DLMH): Fixed Manufacturing Costs: 50,400 pairs $8.98 3.75 ounces .70 per ounce 6,552 hours $78,624 $16,380 $9,828 Using this information, please do the following (Round all numbers to 2 decimal places): a. Put together the Flexible Budget for Safety Goggles for 2021 (More spaces than necessary have been provided. Please show calculations) b. Calculate the Sales Volume Variance for Revenue, Direct Materials, Direct Labor, Variable Manufacturing Overhead, and Fixed Manufacturing Overhead. c. Calculate the Spending, Efficiency and Flexible Budget variance for Direct Materials d. Calculate the Spending, Efficiency and Flexible Budget variance for Direct Labor