Bramble Entertainment Corporation prepared a master budget for the month of November that was based on sales of 191,000 board games. The budgeted income statement for the period is as follows.

Sales Revenue $3,247,000

Variable expenses Direct materials $878,600

Direct labor 458,400

Variable overhead 534,800

Total variable expenses 1,871,800

Contribution margin 1,375,200

Fixed overhead 231,000

Fixed selling and administrative expenses 441,000

Total fixed expenses 672,000

Operating income $703,200

During November, Bramble produced and sold 153,700 board games. Actual results for the month are as follows.

Sales Revenue $2,511,900

Variable expenses

Direct materials $696,520

Direct labor 354,680

Variable overhead 419,860

Total variable expenses 1,471,060

Contribution margin 1,040,840

Fixed overhead 218,000

Fixed selling and administrative expenses 456,000

Total fixed expenses 674,000

Operating income $366,840

a.) Prepare a flexible budget for November. (Round unit answers to 2 decimal places, e.g. 5.25 & all other answers to 0 decimal places, e.g. 125.)

b.) Calculate Brambles static budget variance for November. (Round answers to 0 decimal places, e.g. 125. Enter all variance amounts as positive values. If variance is zero, select "Not Applicable" and enter 0 for the amounts.)