Martell Company produces and sells a single product. A standard cost card for the product follows:

Standard Cost Card$$Per Unit of Product

Direct materials, $2$ metres at $$16\mathrm{.}90$ per metre $.........$ $$33\mathrm{.}80$

Direct labour, $1\mathrm{.}4$ hours at $$24$ per hour $..............33\mathrm{.}40$

Variable overhead $........14\mathrm{.}00$

Fixed overhead $.............16\mathrm{.}80$

Standard cost per unit $............................$ $$98\mathrm{.}20$

The following additional information is available for the year just completed:

a$)$ The company manufactured $30,000$ units of product during the year.

b$)$ A total of $64,000$ metres of material was purchased during the year at a cost of $$1,094,400$ and

used to manufacture the $30,000$ units.

c$)$ The company worked $45,000$ direct labour$-$hours during the year at an average cost of $$23\mathrm{.}40$ per

hour.

d$)$ Overhead is applied to products using direct labour$-$hours as the allocation base. Data relating to

manufacturing overhead costs follow:

Denominator activity level $($direct labour$-$hours$).....35,000$

Budgeted fixed overhead cost $....................$ $$420,000$

Actual variable overhead costs incurred $............432,000$

Actual fixed overhead costs incurred. $..............423,600$

Required

$1.$ Compute the following:

a$.$ Budgeted production level in number of units $($i$.$e$.,$ static budget$)$

b$.$ Flexible budget variances for direct materials, direct labour, and variable overhead

c$.$ Fixed overhead flexible budget variance and production volume variance.