Koch Medical Equipment Company makes a manager. The production department's static budget and actual results for 2015 follow blood pressure measuring kit. Albert Kaiser is the production Static Budget Actual Results 41,900 kits Production in units Direct materials Direct labor Variable manufacturing overhead 39,000 kits $296,400 257,400 58,500 $357,340 270,340 65,250 Total variable costs Fixed manufacturing overhead 612,300 218,000 692,930 212,800 Total manufacturing cost $830,300 $905,730 Required a. Convert the static budget into a flexible budget. (Do not round intermediate calculations.) Flexible Budget Production in units Direct materials Direct labor Variable manufacturing overhead Total variable costs Fixed manufacturing overhead Total manufacturing costs 41,900 Kits