need help on both please

Question 26 (11 point) The flexible budget is prepared before the master budget. eliminates the need for a master budget. is a series of static budgets at different levels of activity, is relevant both within and outside the relevant range. Question 27 (1 point) Best Shingle's budgeted manufacturing costs for 50,000 squares of shingles are: Fixed manufacturing costs $12,000 Variable manufacturing costs $16.00 per square Best produced 40,000 squares of shingles during March. How much are budgeted total manufacturing costs in March? $812,000 $800,000 $640,000 $652,000