iM ALREADY DID part 1 is "unfavorable"

Part B I dont undertand. Please

Marathon Energy company has planned to produce 80,000 units of product and spend the following for the month of May 2021: Direct materials $275,000; Direct labour $445,000; variable manufacturing overhead $195,000. The company has also planned to spend $325,000 on salaries and $180,000 on depreciation for the month. In the month of May the company actually produced 95,000 units and incurred the following costs: $325,000 on Direct materials, $540,000 on Direct labour and $200,000 on variable manufacturing overhead. The fixed costs were the same as originally budgeted. Required (8 marks) a) Prepare a flexible budget report for the month of June 2021 b) What would the total variance be if the company used a static budget instead of a flexible budget c) Why would a company use a flexible budget instead of a static budget