from the answer, can u explain how to get and calculate the solution b?

QUESTION 6 Double Standard Sdn Bheiluses flexible budget to evaluate their performance Basically. This budget used labour hour basis to calculate produt overhead The complete information for the company production overhead were as follows: FIXED COST VARIABLE COST PER DIRECT LABOUR (RM) 10,000 HOUR (RM) L25 11,500 0.85 Indirect labour Indirect material Utility Depreciation Maintenance 7,200 0.90 17,000 5,500 045 In 2019, company had record 22,000 standard labour hus. Actual labour hus were 18,000. Actui cost involved were as follows: VARIABLE COST FIXED COST (RM) (RM) Indirect labour 11,500 9,000 Indirect material 12,700 12,750 Utility 10,000 9,500 Depreciation 15,000 Maintenance 9,000 7,500 You are required to : a Prepare the fledible budget for the level of activities which are 17,000, 18,000 and 19,000 direct labour hours (15 maris) h Prepare performance report for the year eved 2019 (10 maris) Solution a):- Flexible Budget:- C B E F Particulars Activity Level 17,000 DLH 18,000 DLH 19,000 DLH Variable Costs:- Indirect Labour Indirect Material Utility Maintainance Total Variable Cost Fixed Costs:- Indirect Labour 21,250.00 14,450.00 15,300.00 7,650.00 58,650.00 22,500.00 15,300.00 16,200.00 8,100.00 62,100.00 23,750.00 16,150.00 17,100.00 8,550.00 65,550.00 Indirect Material Depreciation Utility 10,000.00 10,000.00 10,000.00 11,250.00 11,250.00 11,250.00 7,200.00 7,200.00 7,200.00 17,000.00 17,000.00 17,000.00 5,500.00 5,500.00 5,500.00 50,950.00 50,950.00 50,950.00 109,600.00 113,050.00 116,500.00 Maintainance Total Fixed Cost Total Cost Solution b):- Performance Report:- Particulars Indirect Labour Indirect Material Depreciation Utility Performance Report Planning Budget Activity Variances Flexible Budget Spending Variances Actual Results 37,500.00 5,000.00 32,500.00 (12,000.00) F 20,500.00 30,200.00 3,650.00 F 26,550.00 (1,100.00) F 25,450.00 17,000.00 9,800.00 F 7,200.00 7,800.00 U 15,000.00 27,000.00 (6,200.00) U 33,200.00 (13,700.00) F 19,500.00 15,400.00 1,800.00 F 13,600.00 2,900.00 16,500.00 127,100.00 14,050.00 F 113,050.00 (16,100.00) F 96,950.00 Maintainance Total Expenses