Current Attempt in ProgressIn Blue Spruce Company, direct labor is $$20$ per hour. The company expects to operate at $12,600$ direct labor hours each month. In

January $2025,$ direct labor totaling $$259,560$ is incurred in working $13,104$ hours.

For the quarter ended March $31,2025,$ Martinez Company accumulates the following sales data for its newest guitar, The Edge:

$$302,400$ budget; $$292,800$ actual.

In the second quarter, budgeted sales were $$364,800,$ and actual sales were $$368,640.$

Prepare a static budget report for the second quarter and for the year to date.