Dandy Manufacturers company Ltd, maker of product Y has prepared its budget for 2018, based on two activity levels of 80% and 100% with production units of 2,800 and 3,500 units respectively. The budget is as follows;

Category 80% 100% Sales 224,000 280,000 Direct Material 84,000 105,000 Direct Labour 50,400 63,000 Production Overhead 48,800 53,000

The company's actual results for the period is as follows; Sales in Units 3,150 Units Sales $252,000 Direct Material $ 44,000 Direct Labour $ 60,000 Overhead (60% of amounts is fixed) $ 50,000

Prepare a flexible budget for a production level of 70% and 90% and compare the flexible budget at 90% level of activity with the actual result