Cobalt Industries produces widgets. The 2023 budget and actuals were as follows: Budget Actual Production and sales (units) 6,000 5,400 Sales Revenue $ 1,380,000 $ 1,296,000 Variable costs $ 660,000 $ 631,800 Fixed costs $ 480,000 $ 486,000 Actual production was less than budgeted because of supply chain issues that delayed the shipment of raw materials. Required a. Calculate the static budget and flexible budget, along with all variances. b. Which variance(s) reflect the performance of the production department? Which budget C. should be used to evaluate the production manager's performance and why? Instead assume, that the number of units produced are less because the production manager wanted to avoid labour costs. Therefore less shifts are scheduled less required and that there were no supply chain issues with receiving raw materials. Indicate which budget would be appropriate to evaluate the manager and why.