I don't know how to do this

w. (15 points) Harbaugh Watch Company budgeted sales of 28,500 units for the upcoming period, however actual sales were 28,000 units. The following data is urovided: -- mp Manufacturing 15 Selling and administrative Fixed costs in To... _ 50 00040 000 Selling and 135, 000 150 000 administrative Required: 1. Calculate the individual spending (flexible budget) variances for Harbaugh Watch Company and label each variance as favorable or unfavorable. Make sure that you clearly label and show all supporting computations on the solutions pages provided. 2. Provide a possible explanation for the fixed manufacturing flexible budget variance