Calculate the flexible budget amounts and the flexible budget variances. Note whether each variance is favorable or unfavorable. Also, fill in the number of units used to calculate the flexible budget amounts. There are 16 boxes to fill in.

Units	10,000	9,000	?
	Actual results	Original (static) budget	Flexible budget	Flexible budget variances	Favorable or unfavorable
Direct materials	66,500	58,500	?	?	?
Direct labor	80,100	67,500	?	?	?
Variance overhead	9,700	9,000	?	?	?
Fixed overhead	224,500	225,000	?	?	?
Totals	380,800	360,000	?	?	?