Marshall cabinet manufacturers uses flexible budgets that are based on the following manufaturing data for the month of july:

Direct Materials	$8 per unit
direct labor	$5 per unit
Electric power (variable)	$0.30 per unit
Electric power (fixed)	$4000 per month
Supervisor salaries	$15000 per month
property taxes on factory	$4000 per month
straight- line depreciation	$2900 per month

(a) prepare a flexible budget for marshall, based on production of 10,000, 15,000, and 20,000 units.

(b) if 14,000 units are produced, what is the variance to budget if the actual costs are $220,988?