Najaf Manufacturing Corporation compares its budgeted costs with actual costs for the month of September 2024 and finds the following results:

• Budgeted Variable Costs: IQD 300,000,000
• Actual Variable Costs: IQD 320,000,000
• Budgeted Fixed Costs: IQD 150,000,000
• Actual Fixed Costs: IQD 140,000,000

Calculate the total flexible budget variance, sales volume variance, and sales price variance for Najaf Manufacturing Corporation for the month of September 2024. Interpret the variances to identify areas of improvement and potential cost-saving opportunities.