Full question please

Zachary Publications established the following standard price and costs for a hardcover picture book that the company produces Standard price and variable costs Sales price Materials cost Labor cost Overhead cost Selling, general, and administrative costs $ 36.60 8.80 3.60 6.00 6.70 Planned fixed costs Manufacturing overhead Selling, general, and administrative $128, 000 53,000 Zachary planned to make and sell 39,000 copies of the book Required a. - d. Prepare the pro forma income statement that would appear in the master budget and also flexible budget income statements, assuming production volumes of 38,000 and 40,000 units. Determine the sales and variable cost volume variances, assuming volume is actually 40,000 units. Indicate whether the variances are favorable (F) or unfavorable (U). (Select "None" if there is no effect (i.e., zero variance).) Master Budget Flexible Budgets Volume Variances Number of units 39,000 38,000 40,000 Variable manufacturing costs 0 0 Fixed costs