Irbid Company's budgeted prices for direct materials, direct manufacturing labor, and direct marketing (distribution) labor per Sona Cooling Fan are $41, $5.25, and $10.25, respectively. The president is pleased with the following performance report: Actual Costs Static Budget Variance Direct materials $373,500 $410,000 $36,500 F 48,600 50,000 Direct manufacturing labor 1,400 F 103,500 110,000 Direct marketing (distribution) labor 6,500 F Actual output was 9,000 Sona cooling fans and budgeted output was 10,000 Sona cooling fans. Assume all three direct-cost items shown are variable costs. Required: 1- Get out the flexible budget variances and sales volume variances for Irbid Company (performance report analysis that uses a flexible budget and a static budget). 2- Get out static budget variance for Irbid Company. 3- Get out the Actual prices for direct materials, direct manufacturing labor, and direct marketing (distribution) labor per Sona Cooling Fan