hi i need some help with this question please

Rooney 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 2019 follow: Actual Static Budget Results Production in units 26,000 kite 2?,400 kite Direct materials $187,200 $234,590 Direct labor 161.200 163.330 Variable manufacturing overhead 39,000 43,200 Total variable costs 387,400 441,260 Fixed manufacturing overhead 208,060 202,200 Total manufacturing cost $595,400 $643,460 Required a. Convert the static budget into a flexible budget. in. Calculate the variances. Complete this question by enterIn-g your answers In the tabs below. Required A Required B Canvert the static budget Into a exible budget. (Do not round Intermediate calculations.) Production in units Direct materials Direct labor Variable manufacturing overhead Total variable costs Fixed manufacturing overhead Total manufacturing costs Rooney 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 2019 follow: Actual Static Budget Results Production in units 26,000 kits 27,400 kits Direct materials $187, 200 $234, 680 Direct labor 161, 200 163, 380 Variable manufacturing overhead 39,000 43, 200 Total variable costs 387, 400 441, 260 Fixed manufacturing overhead 208,000 202,200 Total manufacturing cost $595 , 400 $643, 460 Required a. Convert the static budget into a flexible budget. b. Calculate the variances. Complete this question by entering your answers in the tabs below. Required A Required B Calculate the variances. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).) Variances Direct materials Direct labor Variable manufacturing overhead Total variable costs Fixed manufacturing overhead Total manufacturing costs