can someone please explain how to get these answers

Problem 7-6 Complete the Flexible Budget below for Whacky Company: Actual Results 13,000 Static Budget 12,000 $249,600 174,600 $75,000 49,500 $25,500 Flexible Budget Sales (in units) 2000 Sales Revenues Variable Costs Contribution Margin Fixed Costs $260,000o 40D 190,000 131ISO $70,000 81 850 50,000 4agol Operating Profit ! $20,000| 1. What is the flexible budget variance for operating profit? 00000-31750 = \17GOU