Gibson Medical Equipment Company makes a blood pressure measuring kit. Jason McCoy is the production manager. The production department$$s static budget and actual results for Year $3$ follow.

Static Budget Actual Results

Production in units $28,000$ kits $30,600$ kits

Direct materials $ $176,400$ $ $229,880$

Direct labor $148,400154,880$

Variable manufacturing overhead $42,00049,300$

Total variable costs $366,800434,060$

Fixed manufacturing overhead $217,000212,100$

Total manufacturing cost $ $583,800$ $ $646,160$

Required

Convert the static budget into a flexible budget.

Calculate the variances.