JUST NEED (D) TO BE ANSWERED PLS

Column1	Flexible Budget	Actual	Variance	F or U
Sales	$ 285,000.00	$ 280,250.00	$ 4,750.00	U
Variable MO	$ 133,000.00	$ 129,200.00	$ 3,800.00	F
CM	$ 152,000.00	$ 151,050.00	$ 950.00	U
Fixed MO	$ 32,500.00	$ 33,500.00	$ (1,000.00)	F
Fixed SG&A	$ 24,000.00	$ 23,400.00	$ 600.00	F
Income	$ 95,500.00	$ 94,150.00	$ 1,350.00	U

A. Determine the flexible budget variances B. Classify the variances as favorable (F) or unfavorable (U) C. Provide another name for the fixed cost flexible budget variance.

D. Comment on the usefulness of the variances with respect to performance evaluation and identify the member(s) of the management team who is (are) most likely to be responsible for these variances.