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please find or let me know hopw to calculate the flexible budget , data and questions are in the picture

SUPER CLEAN Flexible budget for the period Jan - Dec '18 Quarters 3 1 2 Year Sales budget Sales Commercial Sales residential Total sales Direct material budget Variable costs commercial Variable costs residential Total variable costs Labour budget Commercial Residential Total labour Fixed Overhead: Receptionist Depreciation Gas Office Supplies Total Total Parameters - budget Parameters - actual Quarters 1 Quarters 2 2 3 4 3 4 Year Growth % 1 Quarter over quarter change>>> 4,500 3,000 1,500 4,300 2,800 1,500 4,472 2,912 1,560 4,651 3,028 1,622 4 4 4,837 3,150 1,687 18,260 11,890 6,370 Sales ( hours): Actual total sales Actual sales - commercial Actual sales - residential Selling rate ( $/hr): Actual selling price-commercial Actual sellling price - residential 3% 4,635 3,090 1,545 4% 4,820 3,214 1,607 5% 5,061 3,374 1,687 19,017 12,678 6,339 Sales ( hours): Budgeted total sales in hours Budgeted commercial sales in hours Budgeted residential sales in hours Selling ratel S/hr): Selling price per hour (commercial) Selling price per hour (residential) Direct labour expense ( $/hr): $: 5.00% 6.00% $40 $55 $42 $58 $44 $62 $46 $66 $45 $55 $45 $55 $45 $55 $45 $55 $ 22 $ 22 $ 22 $ 22 $ 22 Direct labour expense ( $/hr): $ 20 $ 20 $ 20 S 20 $ 20 Cleaning Supply usage ( litre / labour hour): Commercial Residential 0.25 0.13 0.25 0.13 0.25 0.13 0.25 0.13 0.25 0.13 Actual Cleaning Supply usage ( litre / labour hour): Commercial Residential 0.22 0.1 0.22 0.1 0.22 0.1 0.22 0.1 0.22 0.1 Cleaning Supply expense( $/litre)): $ 5.40 $ 5.40 $ 5.40 $ 5.40 $ 5.40 Actual Cleaning Supply expense ($/litre)): $ 5.6 $ 5.6 $ 5.6 $ 5.6 Fixed overhead: Receptionist Depreciation Gas Office Supplies $ $ 5,500 $ 5,500 $ 5,500 $ $ 9,200 $ 9,200 $ 9,200 $ $ $ 6,000 $ 6,000 $6,000 $ $ 750 S 750 $ 750 $ 5,500 $ 22,000 9,200 $ 36,800 6,000 $ 24,000 750 $3,000 Actual Fixed overhead: Receptionist Depreciation Gas Office Supplies $ $ $ $ 6,300 $ 9,400 $ 7,200 $ 1,300 $ 6,300 $ 9,400 $ 7,200 $ 1,300 $ 6,300 $ 9,400 $ 7,200 $ 1,300 $ 6,300 $ 25,200 9,400 $ 37,600 7,200 $ 62,800 1,300 $5,200 Total no. of hours actually paid to employees Breakdown: Commercial Residential Actual hours worked Direct labour cost 3,360 1,680 5,040 100,800 3,763 1,882 5,645 112,896 4,215 2,107 6,322 126,444 4,721 16,059 2,360 8,029 7,081 24,088 141,617 481,756 Unproductive (unbilled) factor 12% 12% 12% 1296 12%