I need help with a flexible budget (part b) from the master budget (part a) numbers. However, I have issues finding the correct numbers to complete (part b). I am attaching my (part a) computations and the information I am confused about for (part b).

Part A computations: BUS-FPX4061 - Managerial Accounting Principles Assessment 8: Master Budget and Flexible Budget Preparation Worksheet Part A Solve the given problem based on the following scenario. The managers of Crouch Corp. need you to create the master budget for the months of January, February, and March of 2018. Crouch Corp. Estimated Balance Sheet [as of December 31, 2017] Assets (# Cash 32.400 Accounts receivable 472,500 Inventory 145,000 Total current assets 639,900 Equipment 186.000 Less accumulated depreciation 180.7501 Net equipment 425,250 Total assets 1065 150 Liabilities and Equity Accounts payable 324,000 Bank loan payable 13,500 Taxes payable [due 3/15/2018) 81,000 Total abilities 418,500 Common stock 425,250 Fretained earnings 221400 Total stockholders' equity 646,650 Total liabilities and equity 1065 150 Use the following data to prepare the master budget. A single product of Crouch Corp, can be purchased for $25 per unit and resold for $50 per unit. The anticipated inventory level on December 31, 2017, is 2.500 units. This is actually more than its desired level for 2018, which is 20% of January's projected sales [in units) Projected sales are: 5,250 units for January 6,750 units for February 8,250 units for March 7,500 units for April The total sales consists of 25% cash sales and 75% credit sales. 60% of credit sales is collected in the first month after the sale. and 40% is collected in the second month after the sale. $112,500 of the accounts receivable balance for December 31, 2017, is collected in January and $360,000 is collected in February. 20% of the payment for merchandise purchases is made one month after the purchase, and 80% is made in the second month.$72.000 of the balance of socounts payable for December 31, 2017, is paid in January. and $252,000 is paid in February. Salaries for salespersons average $451000 per year. In addition to this, a sales commission equal to 20% of each salesperson's sales is paid on a monthly basis. Salaries for general administrative staff average $108.000 per year. Each month, $1.500 is paid for maintainance capenses, The December 2017 balance sheet reflects an equipment purchase in January 2017. Using the straight-line method, depreciation will occur over $ years, with no salvage value. A full month's depreciation is recognized in the month in which the asset is purchased The following new equipment purchases are projected for the next quarter: $27/000 in January $72 000 in February $21,600 in March . The company has negotiated to purchase land for $112,500, which will be paid on the last day of March, in cash. . Crouch Corp. has arranged an agreement with its bank to take additional loans as needed. The bank charges 12% Interest per year. Crouch Corp. pays interest on the monthly beginning balance at the end of each month. The company may make full or partial loan payments on the last day of the month. According to this agreement with the bank, the minimum ending cash balance each month must be $18,750. The first quarter's income tax is paid on April 15 at a tax rate of 35%. Using the data provided, prepare the master budget for the first quarter of 2018, including all the following budgets: 1. Monthly sales budgets (showing both budgeted unit sales and dollar sales) 2. Monthly merchandise purchases budgets 3. Monthly selling expense budgets 4. Monthly general and administrative expense budgets 5. Monthly capital expenditures budgets 6. Monthly cash budgets 7. Budgeted income statement for the entire first quarter ( not for each month] 8. Budgeted balance sheet as of March 31 2018 Ave. Round numbers to the nearest dollar and use supporting calculations.Crouch Corp. Sales Budgets January. February, and March 2010 Budgeted Units Budgeted Total Unit Price Dollars January 5250 $50 $ 262,500 February 6.750 $50 337,500 March 8 250 450 412.500 Totals 20.250 $ 1,012.500 Crouch Corp. Merchandise Purchases Budgets January. February, and March 2018 January Februar March Total Next period budgeted sales units $,750 ,250 7,500 22,500 Ratio of inventory to future sales 20% 20% Budgeted ending inventory units 1350 1,650 1,500 1.50 0 Add Projected sales 5.250 6,750 8,250 20 250 Total required units 6.600 8.400 9.750 24.750 Less: Beginning inventory units 2.500 1,350 1650 5.50 0 Units to produce 1,100 7,050 8,100 19,250 Unit purchase price $25 $25 $25 Budget cost of merchandise purchases $ 102.500 $ 176.250 $202.500 $ 481.250 Crouch Corp. Selling Expenses Budget January. February, and March 2018 January February March Total Budget Sales 262,500 337,500 #12,500 1012 500 Sales commission percentage 20% 20% Sales commissions 52,500 67.500 82,500 202.500 Salary for sales manager 3.750 3.750 3750 11250 Total selling expenses 56.250 71.250 86.250 213.750 Crouch Corp. General and Administrative Expenses Budget January. February, and March 2018 January February March Total General administrative staff annual salaries 300 0 310 00 27,000 Monthly maintenance expenses 1500 1,500 1500 4.500 Depreciation expenses $5.344 $5.094 $6.319 17.757 Total general and administration expenses $ 15.844 16.594 16.819 $ 49.257"Depreciation expense calculations Annual Depreciation Expense January Februar March Total Annual depreciation expense 60,750 $5.063 $5.063 $5.063 $15.189 January purchase expense 3.375 281 281 281 843 February purchase capense 9.000 750 750 1.500 March purchase capense 2,700 225 225 Total depreciation expense 75.825 $5,344 $6.094 $6.319 $17,757 Crouch Corp. Capital Expenditures Budget January. February, and March 2018 January February March Purchase of equipment $27.000 $72,000 $21600 Purchase price of land $112,500 Total capital expenditures $27.000 $72,000 $134,100Crouch Corp. Cash Budgets January. February, and March 2018 January February March Beginning cash balance 32 400 $ 31,140 167.390 Cash received 178.125 162.500 313 750 Total cash available 210.525 593.640 501.140 Less: Cash disbursements Equipment purchases $27.000 $72,000 $21,600 Merchandise payments 72 000 272,500 117 250 Sales commissions 52 500 67,500 82.500 Sales salaries 3.750 3.750 3.750 General and Administrative salaries 9.000 9.000 9.000 Maintenance expenses 1500 1,500 1.500 Expense interest 135 Expense taxes $81,000 Land purchase $112,500 Total Cash payments $165.885 $426.250 $429.100 Preliminary cash balance 44 840 167.390 72.040 Loan payment (13 500] Ending cash balance $ [13.500] $ 167.390 $ 72.040 Loan balance, end of month $ 31.140 167 340 72.040 Supporting calculations January February March Total Note A: Cash receipts from customers Total sales $ 262.500 $ 337.500 412,500 1012 500 Cash sales (25% of total sales) 65,625 84.375 103.125 253 125 Credit sales (75% of total sales) 196,875 253,125 309,375 758.375 Cash collected Accounts receivable $112 500 $360.000 $472.500 Credit sales collected in the first month siter sales (60%] 118.125 151,875 270 00 0 Credit sales collected in the second month after sales (40%) 78,750 78.750 Total credit sales $112 500 $478,125 230.625 $821250 Add Cash sales 65.625 84.375 103.125 253.125 Total cash received $178.125 $562.500 $333.750 $1.074.375 Note B: Cash payments for merchandise Credit purchases [bugeted) 102,500 176.250 202.500 481.250 Accounts Payable $72.000 $252.000 $324.000 Payment for merchandise one month after purchase (20%] 20.500 35,250 55.750 Payment for merchandise two months after purchase [80%) 82,000 82 00 0 Total paid for merchandise purchases $72.000 $272.500 117,250 $461,750Crouch Corp. Budgeted Income Statement For Three Months Ended March 2018 Sales $ 1012.500 Less: Variable expenses Cost of goods sold 506.250 Bales commissions 202 500 Contributions margin $ 303.750 Less: Fixed expenses Sales salaries 11.250 General and administrative salaries 27 000 Maintenance expense 4.500 Depreciation 17.757 Interest expense 135 60 642 Net operating income (Income before taxes) 243.108 Income tax expense 85 08 8 Net income 158,020 Crouch Corp. Budgeted Balance Sheet March 31. 2018 Assets Cash 72,040 Accounts receivable 410.625 Raw materials inventory 110 00 0 Total current assets 592,665 Equipment 606.600 Land 112 500 Less: Accumulated depreciation 78 507 $40.593 Total assets 1,233.258 Liabilities and Stockholder's Equity Liabilities Accounts payable 343,500 Taxes payable Total current liabilities 428.588 Stockholder's Equity Common stock 425.250 Retained earnings 379 420 804 670 Total current stockholder's equity 804.670 Total liabilities and stockholders equity $ 1.233.258Part B problems I am confused with: Compute the cost for each variable overhead item and its total per-unit costs and the total fixed costs. Calculate the direct materials cost variance, including its price and quantity variances. Calculate the directlabor cost variance, including its rate and efficiency variances. Construct flexible overhead budgets for a calendar month. Construct a detailed overhead variance report that shows variances for individual items of overhead