I need help only on part b, thank you!

Crane Entertainment Corporation prepared a master budget for the month of November that was based on sales of 195,000 board games. The budgeted income statement for the period is as follows. $2,925,000 $780,000 292,500 487,500 Sales Revenue Variable expenses Direct materials Direct labor Variable overhead Total variable expenses Contribution margin Fixed overhead Fixed selling and administrative expenses Total fixed expenses Operating income 1,560,000 1,365,000 210,000 420,000 630,000 $735,000 During November, Crane produced and sold 180,000 board games. Actual results for the month are as follows. $2,620,000 $710,000 257,000 440,000 Sales Revenue Variable expenses Direct materials Direct labor Variable overhead Total variable expenses Contribution margin Fixed overhead Fixed selling and administrative expenses Total fixed expenses Operating income 1.407.000 1.213,000 197,000 435,000 632.000 $581,000 (a) Prepare a flexible budget for November. (Round unit answers to 2 decimal places, eg. 5.25& all other answers to decimal places, e... 125.) Unit 180,000 games Sales revenue 15 $ 2700000 Less - Variable expenses - Direct material 4 720000 Direct labor 1.50 270000 Variable overhead 2.50 450000 Total variable expenses 8 1440000 Contribution margin $ 7 1260000 Less Fixed expenses Overhead 210000 Selling and administrative 420000 Total fixed expenses 630000 Operating income $ 630000 (b) Calculate Crane's static budget variance for November. (Round answers to decimal places, eg. 125. Enter all variance amounts as positive values. If variance is zero, select "Not Applicable and enter for the amounts.) Actual Results Static Budget Variance Unit Sales 180000 Sales revenue 2620000 $ Less : Variable expenses Direct material Direct labor Variable overhead Total variable expenses Contribution margin Less : Fixed expenses Overhead Selling and administrative Total fixed expenses $ Operating income (b) Calculate Crane's static budget variance for November. (Round answers to decimal places, eg. 125. Enter all variance amounts as positive values. If variance is zero, select "Not Applicable and enter for the amounts.) Actual Results Static Budget Variance Static Budget 195000 180000 2620000 $ I $ $