Jordan Medical Equipment Company makes a blood pressure measuring kit. Jason McCoy is the production manager. The production department$$s static budget and actual results for Year $3$ follow.

Static Budget Actual Results

Production in units $35,000$ kits $36,300$ kits

Direct materials $ $241,500$ $ $287,770$

Direct labor $206,500207,170$

Variable manufacturing overhead $52,50057,750$

Total variable costs $500,500552,690$

Fixed manufacturing overhead $207,000202,900$

Total manufacturing cost $ $707,500$ $ $755,590$

Required

a$.$ Convert the static budget into a flexible budget.

b$.$ Calculate the variances.