How do I calculate to find the numbers under the Flexible Budget column? My professor will not answer my requests for help.

John Richardson is the manufacturing production supervisor for Franklin Tool Works, a company that manufactures hand tools for mechanics. Trying to explain why he did not get the year-end bonus that he had expected, he told his wife, "This is the dumbest place l've ever worked. Last year the company set up this budget assuming it would sell 151,400 units. Well, it sold only 141,400 . The company lost money and gave me a bonus for not using as much materials and labor as was called for in the budget. This year, the company has the same 151,400 units goal and it sells 161,400 . The company's making all kinds of money. You'd think l'd get this big fat bonus. Instead, management tells me I used more materials and labor than was budgeted. They said the company would have made a lot more money if I'd stayed within my budget. I guess I gotta wait for another bad year before I get a bonus. Like I said, this is the dumbest place l've ever worked." Franklin's master budget and the actual results for the most recent year of operating activity follow. \begin{tabular}{|c|c|c|c|c|} \hline & Master & Actual & & \\ \hline & Budget & Results & Variances & F or U \\ \hline Number of units & 151,400 & 161,400 & 10,000 & \\ \hline Sales revenue & $33,308,000 & $35,830,800 & $2,522,800 & F \\ \hline \multicolumn{5}{|l|}{ Variable manufacturing costs } \\ \hline Materials & (4,844,800) & (5,046,000) & 501,200 & u \\ \hline Labor & (4,239,200) & (4,439,000) & 199,800 & U \\ \hline Overhead & (2,119,600) & (2,310,000) & 190,400 & u \\ \hline Variable selling, general and administrative costs & (5,299,000) & (5,798,000) & 199,000 & u \\ \hline Contribution margin & 16,805,400 & 18,237,800 & 1,432,400 & F \\ \hline \multicolumn{5}{|l|}{ Fixed costs } \\ \hline Manufacturing overhead & (7,903,080) & (7,819,000) & 84,080 & F \\ \hline Selling, general and administrative costs & (7,034,000) & (7,076,000) & 42,000 & u \\ \hline Net income & $1,868,320 & $3,342,800 & $1,474,480 & F \\ \hline \end{tabular} Required c. Prepare a flexible budget and recompute the budget variances. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)