Following is the static budget and actual results of Yoga Inc. for the month of Jan 20X9. Actual Static Units 60,000 45,000 Revenue 354,000 270,000 Variable Costs: Material 114,000 90,000 Labour 94,800 67,500 wwwwwwww Factory overhead 51,000 36,000 Contribution 94,200 76,500 Margin Fixed cost: Factory overhead 19,320 18,000 Office Expenses 33,000 30,000 Operating income 41,880 28,500 You are required to prepare a flexible budget at actual level of output and calculate flexible budget variances